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TMI Blog2006 (2) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent. [Order per : S.L. Peeran, Member (J)]. - This is a revenue appeal against the OIA No. 56/2004-C.E., dated 23-3-2004 by which the Commissioner (Appeals) has set aside the O-I-O No. 204/2000, dated 31-12-2003 passed by the Joint Commissioner Cochin who had confirmed irregular Cenvat credit availed to an extent of Rs. 3,05,455/- and also equal penalty under Section 11AC and inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that furnace oil is not sold on weight basis. The oil is received in lorries and the factories check for the quantities received at the factory gate. At the factory gate, weight of the oil received and the volume of the oil is verified through depot readings. He has noticed that subsequently department's changing the procedure to weight basis is not sustainable as the demands are also time-barred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n adoption of volume method, no difference in the quantities received has been indicated by the Department. When two different methods are available, the one which is beneficial to the appellant can always be adopted while granting the benefit of doubt." 2. We have heard both sides in the matter and find that the findings recorded by the Commissioner is correct, legal and proper. In adoption ..... X X X X Extracts X X X X X X X X Extracts X X X X
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