TMI Blog2015 (4) TMI 1020X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Rules, 2002 is set aside. The appellant shall be liable to pay interest as held in the impugned order under Section 11AB and shall deposit the same, if not paid so far - Decided partly in favour of assessee. - Application No. E/Extn/92981/15 in Appeal No. E/85285/14 - - - Dated:- 6-4-2015 - SHRI ANIL CHOUDHARY, MEMBER (JUDICIAL) For the Petitioner : Ms. Padmavati Patil, Advocate For the Respondent : Shri H.M. Dixit, AC (AR) ORDER Per: Shri Anil Choudhary The appellant, M/s Indian Oil Corporation Ltd., is in appeal against Order-in-Appeal No. 87/MAK(87)/COMMR/RGD/13-14 dated 24.10.2013 passed by the Commissioner of Central Excise (Appeals), Raigad. 2. The issue involves in this appeal is whether penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal the benefit of Notification No. 22/2003-CE dt. 31.3.2003 have not been extended to the warehoused goods cleared to 100% EOU in respect of the stock on the date of the warehousing facility is withdrawn. 4. We find that these issues are decided by the Tribunal in favour of the appellants own case in Appeal No. E/405/2006 Final Order dt. 21.8.2007 and the same has been upheld by the Honble Gujarat High Court vide order dt. 18.4.2012 in Tax Appeal No. 435/2008. 5. In view of the above decision, the benefit of Notification No.64/95-CE is available in respect of the warehoused goods cleared to Indian Nevy. Hence, in this regard the demand is not sustainable. 6. In respect of the goods cleared to 100% EOU the issue is also c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the permissible limit and therefore, dropped the demand of the same. Further, as regards he differential duty amounting to ₹ 27,53,567/- being duty allegedly short paid on 19679.54 KL of furnace oil cleared by adopting the ex-factory price at ₹ 11044.245/KL as against the depot price of ₹ 11901.60/KL. The Commissioner has observed as follows: - I find that the assessee has declared their prices for sale of furnace oil as ₹ 11901.60/KL and ₹ 11762.60/KL if sold from Maharashtra within Municipal Limit and outside Municipal limit respectively. The assessee falls outside the Municipal limit. Therefore, the price applicable for them shall be ₹ 11762.60/KL for charging and payment of Central Excise duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d also deposited the duty immediately. Whatever differential duty have subsequently been demanded is matter of interpretation whether the duty was payable on ex-factory price as warehouse was no long the place of removal and/or the duty was payable at the warehouse price on the date of withdrawal. In this view of the matter, there is no contumacious conduct and/or any concealment on part of the appellant and imposition of penalty is bad in law and facts and the same is fit to be set aside. 5. The learned AR relies on the impugned order. 6. Having considered the rival contentions, I find that the issue as to differential duty has been arisen in the facts of this case as a matter of interpretational issue. There is no concealment or con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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