TMI Blog2017 (4) TMI 496X X X X Extracts X X X X X X X X Extracts X X X X ..... retation of N/N. 64/95-CE, thus, the penalty set aside. Appeal allowed in part and part matter on remand. - E/EH/95077/15, E/MA (Ors)/95044/15, E/MA(Ors)/98775/13, E/80/07 & E/147/08 - A/86466-86467/17/EB, M/86468-86470/17/EB - Dated:- 21-3-2017 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Shri.TC Nair, Advocate for appellant Shri.VK Agarwal, Addl. Comm. (AR), for respondent ORDER Per: Ramesh Nair 1. The brief facts of the case are that the appellant is a refinery engaged in the manufacture of High Speed Diesel (HSD) falling under Chapter heading 27.10 of the CETA. They have cleared the said goods at nil rate of duty in terms of Notification No.64/95-CE dated 16/03/1995. The case of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at this certificate could not be produced before the original authority. He further submits that in the last occasion on the indulgence of learned AR Shri VK Agarwal that though the appellant has paid the excise duty, they did not pay the interest, the appellant have now deposited the interest amounting to ₹ 25,72,46,656/- on the duty demand and payment proof of the same is submitted. He submits that since the exemption from excise duty on the HFHSD, HSD supplied to foreign going vessel was not considered. Therefore, the matter may be remanded to the original authority for correct quantification of the duty demand. He further submits that the adjudicating authority imposed penalty which is not imposable for the reason that the issue i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut no such evidence was produced during the adjudication proceedings before the adjudicating authority. Therefore, the matter needs to be remanded only for re-quantification on the basis of the evidence to be produced by the appellant before the adjudicating authority and subject to the satisfaction of adjudicating authority that whether the appellant is entitled for the duty free clearance on the quantity of HSD supplied to foreign going vessel. We, therefore, remand the matter to the original adjudicating authority for re-quantification of duty. 6. As regards the penalty, we agree with the submission of the appellant that the issue involved is purely on interpretation of Notification No.64/95-CE, which is finally settled in the decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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