TMI Blog2009 (6) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... at this is a very fair offer and the appellants should be given another opportunity to submit details of entry number against which the goods were received in respect of consignment in dispute or produce collateral evidence to show that the quantities shown to have been received as per re-warehousing certificate have actually been received - For this purpose, we remand the matter to the original adjudicating authority – Since goods are dispatched to re-warehousing all over the country not only belonging to the IOCL but also other oil marketing companies, we find that the penalty need not be imposed on the appellant. - E/1288/2001 - A/1189/2009-WZB/AHD - Dated:- 8-6-2009 - S/Shri B.S.V. Murthy, Member (T) and Ashok Jindal, Member (J) S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... required the appellant to submit duplicate copy of re-warehousing certificate to the Central Excise officer in-charge of the consignor warehouse within 90 days and it is his submission that the Commissioner (Appeals) has confirmed the demand only on the ground that the re-warehousing certificate produced by them did not have the entry number of the warehousing register of the consignee under which the goods sent by the appellant, were received by the consignee re-warehouse. He also submits that the goods have been sent to several warehouses across the country and warehouses belong not only to IOCL (the appellant) but also other oil marketing companies like BPCL, HPCL etc. It is his submission that being public sector undertaking, the omissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by the consignee or consignor to them. He also submits that the Commissioner (Appeals) has been very fair and wherever the appellants were able to show that the petroleum products cleared by them have been received by the consignee and evidence in the form of certified photocopy of the AR3A form have been submitted, has extended the benefit and where the photocopies were not legible, has remanded the matter to the original adjudicating authority for verification. Since the Commissioner (Appeals) has dealt with the issues in a very fair manner, there is nothing else left to be decided. 4. We have considered the submissions made by both sides. The only issue to be decided is that whether absence of entry number in AR3A form submitted by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and therefore it may not be possible for verification to be conducted if entry number is not available. Manipulation at the level of the officers even though not on the part of the appellant-company cannot be ruled out. Therefore, in the interest of the company as well as Revenue, entry numbers must have been filled by the appellant. At this juncture, learned advocate offers that they would be able to show the receipt of these petroleum products to the satisfaction of the lower authorities by producing collateral evidence or by making available relevant entry number in respect of re-warehousing certificates produced by them. We find that this is a very fair offer and the appellants should be given another opportunity to submit details of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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