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The CESTAT examined the duty liability on HSD and SKO lying in pipelines, where there were variations between the batch quantities initially communicated by the appellant to the department and the actual quantity on which the Haldia Refinery subsequently paid the duty. The Tribunal observed that the computation table submitted by the appellant tallied with the batch numbers and quantities declared to the department. Although there was an apparent confusion regarding the pipeline being referred to as Haldia-Barauni instead of Barauni-Kanpur, the pipeline continues from Haldia to Barauni and then onwards to Kanpur/Lucknow. The Tribunal held that the typographical omission cannot be ignored, and the duty payment supported by challans must be duly noted. Since the batch numbers and quantities matched the appellant's claim and were verified, there was no justification for upholding the demand of Rs. 3,68,40,813/- confirmed by the adjudicating authority. The department's correspondence also confirmed the duty payment made by the Haldia Refinery. Consequently, the Tribunal set aside the impugned order and allowed the appeal.
The CESTAT examined the duty liability on HSD and SKO lying in pipelines, where there were variations between the batch quantities initially communicated by the appellant to the department and the actual quantity on which the Haldia Refinery subsequently paid the duty. The Tribunal observed that the computation table submitted by the appellant tallied with the batch numbers and quantities declared to the department. Although there was an apparent confusion regarding the pipeline being referred to as Haldia-Barauni instead of Barauni-Kanpur, the pipeline continues from Haldia to Barauni and then onwards to Kanpur/Lucknow. The Tribunal held that the typographical omission cannot be ignored, and the duty payment supported by challans must be duly noted. Since the batch numbers and quantities matched the appellant's claim and were verified, there was no justification for upholding the demand of Rs. 3,68,40,813/- confirmed by the adjudicating authority. The department's correspondence also confirmed the duty payment made by the Haldia Refinery. Consequently, the Tribunal set aside the impugned order and allowed the appeal.
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