TMI Blog2011 (1) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... 3A/Annual Account statement during the relevant period - the appellant gave detailed explanation regarding discrepancies in AR-3A, non-production of re-ware housing certificate, reconciliation certificate etc - IOCL failed to submit reconciliation statement showing AR-3A quantity vis-`-vis ER-1 quantity which would have shown that there was actually no difference between the two quantities at all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the ground that there was a difference between the quantity of petroleum products cleared under bond without payment of duty through pipeline and that was shown by them in ER-1 return for manufacture and reconciliation statement vis-`-vis AR-3A/Annual Account statement during the relevant period. 2. Learned Advocate on behalf of the appellant submitted that in addition to the ground that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Stay Petition has to be allowed and pre-deposit can be waived since the matter is required to be remanded to the original adjudicating authority which was the request made by learned Counsel appearing for the appellant. 3. We find that during adjudication, such reconciliation statement has not been submitted and not verified by the departmental authority. Therefore, the appellant has made ..... X X X X Extracts X X X X X X X X Extracts X X X X
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