2001 (8) TMI 673

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....ocates, for the Appellant. Shri Arun Chopra, DR, for the Respondent. [Order per : G.N. Srinivasan, Member (J)]. -  This is an application for waiver of deposit of duty of Rs. 25,27,66,838.70, and a penalty and interest on Rs. 12,08,23,981.70 for the period from 1-10-1996 to 31-1-1999 under Section 11AC of the Central Excise Act. 2. The case of the Department is that the appel....

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....f crude on which cess is to be paid in terms of Section 15(1) of the Act. The show cause notice dated 25th March, 1999 also mentions that in case of ONGC oil transfers from the Bombay High, there is no variation between the quantity despatched and quantity received on which cess is paid and that there is no provision for deduction of 1% amount from the quantity despatched for the purpose of arrivi....

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....he Assistant Collector (Audit) by the appellants' communication dated 30-6-1994. The show cause notice which has been issued on 25-3-1999 was for the period from 1-4-1994 to 31-1-1999. It is further emphasised before us that by its communications dated 1-5-1999 (at page 498) and 8-8-1996 (at page 499) the Department has been demanding the payment in respect of the difference between the crude oil ....

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....e view that a strong case has been made out by the appellant on limitation because the Department seems to know about the manner in which duty is to be paid on the quantity acknowledged to be received at the refinery head which is revealed in the minutes of the meeting held in January, 1986 which has been communicated to the Assistant Collector in 1994. Further, the communications of the departmen....