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Indian Oil Corporation Ltd. Versus C.C.E. &S. T., Allahabad

Demand of education cess and imposing equal amount of penalty - the disputed goods cleared during the period from 09.07.2004 to 31.07.2004 were out of stock manufactured in the refinery prior to 09.07.2004 - Held that:- Since, the appellant had maintained adequate records to show that the goods removed during 09.07.2004 to 31.07.2004 are out of stock of goods manufactured prior to 09.04.2004, it is of the view that action on the part of the adjudicating authority in rejecting the statutory docum .....

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M] - Final Order No.50223/2016 - Dated:- 12-2-2016 - MR. S.K. MOHANTY, MEMBER (JUDICIAL) For the Petitioner : Mr. LP Asthana, Advocate For the Respondent : Mr. RK Gupta, DR ORDER PER MR. S.K. MOHANTY : This appeal is directed against the impugned order dated 12.01.2009 passed by CCEST, Allahabad confirming demand of education cess amounting to ₹ 45,68,650/- and imposing equal amount of penalty. 2. The brief facts of the case are that during the disputed period, the appellant was a bonded w .....

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effected during the period 09.07.2004 to 31.07.2004. Thus, the audit report prepared by the Department concluded that the goods cleared during the above period from Barauni warehouse of the appellant had been manufactured after 09.04.2004 and therefore CBEC letter No. F.No.345/2/04-TRU, dated 10.08.2004 would not apply for non-levy of education cess. On the basis of the said audit objection, the show cause proceedings were initiated against the appellant, which culminated into the impugned order .....

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ing, the same were not accepted by adjudicating authority, i.e., the Commissioner and the duty demand was confirmed holding that the goods were manufactured prior to introduction of levy of education cess on 09.07.2004. 4. On the other hand, Shri RK Gupta, ld. Departmental Representative for the respondent reiterated the findings recorded in the impugned order. 5. Heard the ld. counsels and perused the records. 6. I find from the available records that the appellant in the reply to the Show Caus .....

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for the non-payment of Education Cess, on the clearances of petroleum products during the period from 9.7.2004 to 31.07.2004 they replied that the Ed. Cess is a new levy and not leviable on excisable goods manufactured. Further the party vide their letter MGS/IOC/EXCISE/AUDIT(4)-1 dated 16.08.06 with reference to F.A.R. No.48/VNS/04-05 and DAR No.21/ALLd/VNS/Gr 8/2004-05, replied that they are searching the stock record to determine that supplies released from 9.7.2004 to 31.07.2004 was of pre .....

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