9911796707
TMI Blog2017 (9) TMI 781X X X X Extracts X X X X X X X X Extracts X X X X ..... Singh, Advocate for the respondent-assessee ORDER Ajay Kumar Mittal, J. 1. The appellant-revenue has filed the instant appeal under Section 35G of the Central Excise Act, 1944 (in short 'the Act') against the order dated 19.01.2015 (Annexure A-3) in Appeal No. E/2506/2008 claiming the following substantial questions of law:- "(i) Whether Tribunal was right in holding that the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ticed. The respondent - M/s Hindustan Petroleum Corporation Limited, (Marketing Division), G.T. Road, Ambala Cantt., Ambala, is engaged in storage of non-duty paid petroleum products and clearing the same from bonded warehouse on payment of Central Excise duty on the value of the excisable goods to wholesale buyers as well as to their own depots for onward sale of the wholesale buyers. The respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e duty of `38,56,734/-, which was not paid by them along with interest under Section 11 AB of the Act as well as to impose penalty under Central Excise Rules, 1944 (in short, 'the Rules') read with Section 11 AC of the Act. The adjudicating authority vide order dated 29.08.2008 confirmed the demand of `38,56,734/- along with interest and imposed an equal amount of penalty on the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers of the goods. In the present case, it was not found that the respondent-assessee had procured the goods clandestinely without payment of duty. In the absence of the respondent-assessee being a manufacturer or producer of the goods, the duty demanded was not held to be valid. Thus, the appeal filed by the respondent-assessee was rightly allowed by the Tribunal. The relevant findings recorded by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise, Meerut Vs. Bharat Petroleum Corporation Ltd. 2011(272) E.L.T. 654 (S.C.), and Commissioner of Central Excise, Coimbatore Vs. Hindustan Petroleum Corporation Ltd. 2015(322) E.L.T. 618 (Mad.). 5. Learned counsel for the appellant-revenue has not been able to point out any illegality or perversity in the findings recorded by the Tribunal or to controvert the applicability of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
