TMI Blog2011 (11) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... ng appropriate duty on correct quantum of stock – demand raised on the basis of contrary statement recorded - Held that: It could be ascertained from the documentary evidence available with the appellants and can also be verified from the records (documents) whether the appellant has discharged the correct duty or not. Therefore, the matter needs examination at the end of the Commissioner, who sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itself can be disposed off today. Therefore, after allowing the application for early hearing and granting the waiver of pre-deposit of the impugned demand, we have taken up the appeal itself, as agreed by both sides. 3. As per Notification No.17/2004 CE (NT) dated 04/09/2004 warehousing facilities were withdrawn in respect of petroleum products therefore, the appellants are liable to pay duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rds before us and submits that if the co-relation is to be done, the correct position will come out and thereafter it can be ascertained that the appellant has discharged the duty liability correctly as required under law. 5. We have considered the submission made by Ld. Advocate and perused the records. 6. On perusal of the records, we find that the demand has been made on the basis of contr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e co-relation is to be done. If nothing survives then the Commissioner shall pass an order after verifying the records produced by the appellants and shall give a reasonable opportunity to the appellants to present their case. 7. In view of the above discussion, appeal as well as stay application and application for early hearing are disposed off. (Dictated in Court) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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