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Hindustan Petroleum Corporation Ltd. Versus C.C.E. Panchkula

2015 (1) TMI 1346 - CESTAT, NEW DELHI

Demand of duty - excesses and shortages of stock - Held that: - It is well settled principle that duty is to be demanded by the manufacturer/producer of the goods - Admittedly in this case appellant is not the manufacturer of the goods and is only a .....

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Judicial Member) For the Appellants : H. Bajaj, Advocate For the Respondent : A. K. Dhawan, DR ORDER Ashok Jindal (Judicial Member) The appellant is in appeal against the impugned order for demanding the duties on shortage and excesses which were fou .....

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stocked in the warehouse. The appellant is measuring the stock through dip method and selling the goods to various customers. Audit took place at the factory of the appellant and it was found that appellant has adjusted various shortages and excesses .....

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ce of the goods. Demand was confirmed by the adjudication order. Appellant appeared before this Tribunal and this tribunal remanded the matter back to the adjudicating authority for fresh decision by the adjudicating authority. In remand proceedings, .....

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ation. Therefore, demands are not sustainable as held by this Tribunal in the case of C.C.E. Indore Vs. Nepa Ltd. 2013 (298) ELT 225 (Tri-Del). 4. On merits, he submits that appellant is not a manufacturer or the producer of the goods. Therefore, dut .....

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the apex court in the case of C.C.E. Meerut Vs. Bharat Petroleum Corporation Ltd. reported in 2011 (272) E.L.T. 654 (SC) demand is not sustainable. In these circumstances, it is submitted that impugned order is to be set aside. 5. On the other hand .....

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shortage of goods is found on the premises of appellant, appellant is required to pay duty. He further submits that as these shortages and excesses have been revealed during the course of the investigation which was not informed by the appellant to t .....

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