TMI Blog2005 (7) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... rief fact of the case are that the Appellants are manufacturers and exporters of High Speed Diesel (H.S.D.). They also clear the same for home consumption on payment of duty. Clearances for export are through pipeline running from the refinery to the jetty. The refinery has been declared as bonded warehouse. High Speed Diesel cleared through the pipeline is loaded on to the oil tankers for export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to be paid thereon. The Adjudicating Authority confirmed the demand. Hence, this appeal. [3]2. The learned Counsel submits that this being a technical requirement for clearing the pipeline with the help of HSD, so as to ensure that pure HSD is exported and since mixture of SKO and HSD is always retained within the bonded warehouse the question of goods being removed does not arise. He als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted bringing back mixture of petroleum products for refining and reprocessing, but the notification is not in force now. 4. We find that the appellants had been granted the status of Refinery as early as 1969 and they have been functioning under the provisions of old Central Excise Rules, 1944 and were undertaking this activity of bringing back the mixture of SKO and HSD for refining and repr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visions of these rules. The appellants' cases specifically covered by Rule 143A and notification No. 218/84. Demand of duty on the HSD in question would also cause repeat payment of duty inasmuch as the HSD used for flushing out comes back to the refinery for processing and clearance on payment of duty. So the provisions of Rule 143A and the notification No. 218/84 are relevant and consistent with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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