https://www.taxtmi.com/caselaws?id=250410 Differential duty demand on petroleum products cleared after withdrawal of the in-bond warehousing arrangement under Notification No. 17/2004-CE (NT) was found unsustainable on the existing record because the assessee had produced reconciliation statements, annual accounts and transit-loss data, yet the adjudicating authority gave no specific finding on why that material was unacceptable. Reliance on an earlier adjudication that had already been set aside was also inappropriate without independent examination of the fresh material filed in remand proceedings. The demand and penalty were set aside, and the matter was remanded for fresh decision after considering the reconciliation details and granting a personal hearing. en-us Thu, 01 May 2014 00:00:00 +0530 Fri, 21 Nov 2014 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250410 Differential duty demand on petroleum products cleared after withdrawal of the in-bond warehousing arrangement under Notification No. 17/2004-CE (NT) was found unsustainable on the existing record because the assessee had produced reconciliation statements, annual accounts and transit-loss data, yet the adjudicating authority gave no specific finding on why that material was unacceptable. Reliance on an earlier adjudication that had already been set aside was also inappropriate without independent examination of the fresh material filed in remand proceedings. The demand and penalty were set aside, and the matter was remanded for fresh decision after considering the reconciliation details and granting a personal hearing. Case-Laws Central Excise Thu, 01 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250410