TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Commissioner's appeal dismissed as Tribunal addressed duty liability, penalty set aside, no substantial question of law.</h1> <h3>COMMR. OF C. EX. & ST., LTU, CHENNAI Versus CHENNAI PETROLEUM COPRN. LTD.</h3> COMMR. OF C. EX. & ST., LTU, CHENNAI Versus CHENNAI PETROLEUM COPRN. LTD. - 2011 (272) E.L.T. 61 (Mad.) Issues:Challenge to order of Appellate Tribunal remanding matter for verification of duty payment on furnace oil moved to Nagapattinam Unit under warehousing procedure.Analysis:The appellant, the Commissioner of Central Excise and Service Tax, Large Tax Payer Unit, challenged the order of the Appellate Tribunal dated 11-5-2010. The Tribunal remanded the matter back to the Original Authority for verifying the respondent's claim regarding the furnace oil moved to its Nagapattinam Unit under the warehousing procedure and payment of appropriate duty. The Tribunal directed that any demand against the respondent could only be sustained for oil not disposed of without proper duty payment. The respondent, a public sector undertaking, believed it could move the furnace oil duty-free under the warehousing procedure to Nagapattinam Unit for processing and payment of duty. The Tribunal noted that the department did not object to this movement and no action was taken for non-warehousing. The Tribunal set aside the penalty as the respondent did not challenge the duty liability, and the movement of oil was not questioned by the Department.Upon examination of the appellant's grievance, the Court found no substantial question of law to be considered as the Tribunal had set aside the penalty. The respondent did not dispute the duty payment liability and believed in good faith about the duty-free movement of oil. The Tribunal's decision to remit the matter back to the Original Authority for assessing duty liability after providing an opportunity to the respondent was based on the circumstances where the Department did not raise any objections to the movement of oil. The Tribunal's rationale for setting aside the penalty did not leave any room for further legal scrutiny in the appeal. Therefore, the Court dismissed the appeal, stating that there was no basis for any questions to be raised, especially when the Tribunal had already addressed the duty liability issue by remanding the case for assessment.In conclusion, the appeal by the Commissioner of Central Excise and Service Tax, Large Tax Payer Unit, was dismissed, and no costs were awarded in this matter.
TaxTMI 
TaxTMI 
