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M/s Indian Oil Corporation Ltd Versus Commissioners of Central Excise, Customs and Service Tax-Vadodara-II

2016 (2) TMI 357 - CESTAT AHMEDABAD

Rectification of order - Finalization of provisional assessment - Ex-bond Bills of Entry in respect of both imported and indigenous crude oil - warehoused goods - appellant informed the Deputy Commissioner that the Ex-bond Bill of Entry was actually indigenous crude oil and by mistake, it was recorded as a imported crude oil in the final assessment order - Held that:- Section 154 of the Act, is an independent provisions for correction or rectification of errors, in any order or decision passed b .....

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. - Appeal No. : C/11335/2013 - Order No. A/11881 / 2015 - Dated:- 31-12-2015 - MR. P.K. DAS, MEMBER (JUDICIAL) AND MR. P.M, SALEEM, MEMBER (TECHNICAL) For the Petitioner : Shri Willingdon Christian, Advocate For the Respondent : Shri Alok Srivastava, Authorised Representative ORDER PER: P.K. DAS The relevant facts of the case, in brief, are that the appellants procured imported crude oil and indigenous crude oil through common pipelines at their Private Bonded Warehouse situated at Gujarat Refi .....

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pect of both imported and indigenous crude oil. By letter dated 11.09.2008, the appellant informed the Deputy Commissioner, Central Excise & Customs Division-IV, Vadodara-I that the Ex-bond Bill of Entry No. 123 dated 10.08.2004 was actually indigenous crude oil and by mistake, it was recorded as a imported crude oil in the final assessment order by Letter Dated 22.02.2008. Thereafter, the appellant made several correspondences with the Department for correction of final assessment order let .....

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ppeal before the Commissioner (Appeals). By the impugned order, the Commissioner (Appeals) rejected their appeal. Hence, the appellant filed this appeal. 2. After hearing both the sides and on perusal of the records, we find that the appellant requested the Department for correction of clerical error in the finalization of provisional assessment by order letter dated 22.02.2008 to the extent that a consignment of indigenous crude oil had been treated as an imported crude oil instead of indigenou .....

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1962. 3. For the purpose of proper appreciation of the case, we reproduce the communication dated 08.09.2011 of the Assistant Commissioner Central Excise and Customs Division-IV, Vadodara-I as under:- Please refer to your letter F. No. JRF/A17/B.E.20/04-05 dated 13.07.2011 the above subject. On going through the relevant records it is noticed that Deputy Commissioner, Central Excise Customs, division-IV, Vadodara-I vide Order dated 22.02.2008 has finalized the assessment in respect of the Bills .....

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or arithmetical mistakes in any decision or order passed by the Central Government, the Board or any officer of customs under this Act, or errors arising therein from any accidental slip or omission may, at any time, be corrected by the Central Government, the Board or such officer of customs or the successor in office of such officer, as the case may be. 5. On plain reading of Section 154 of the Act, it is clear that any decision or order passed by any officer of Customs under this Act, may be .....

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