2004 (3) TMI 530

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....ha, Advocate, for the Appellant. Shri A. Shukla, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The above appeals arise out of two separate orders of the Commissioner of Central Excise, Mumbai involving a common issue and are hence taken up for hearing together and disposed of by this common order. 2. The appellants herein produced crude oil and paid cess....

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....aid on quantity of 99% of the crude oil so despatched and not paid on about 1% of the crude oil despatched. Show cause notices were issued proposing recovery of cess and proposing penal action. The notices were adjudicated by the Commissioner by two separate orders (details of the notices and the demands and penalties are contained in the Annexure). Hence these appeals. 3. We have heard bo....

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....cases the quantity measurement was done only after crude oil was received in the refinery and allowed to settle down and appropriate cess was paid on the certification by the receiving refinery of the quantity of crude oil received, while in the case of supply through containers - an open system - crude oil will contain some residual water and foreign substance and therefore an average water facto....