2004 (10) TMI 359

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....the Appellant. Smt. K.A. Mishra, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - This is an application by M/s. Chennai Petroleum Corpn. Ltd. for waiver of pre-deposit of duty Rs. 95,57,178/- and penalty of Rs. 10 lakhs. 2. Shri B.L. Narasimhan, learned Advocate, submitted that the Petroleum products refined by the Appellants are removed through pipeline for hom....

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....ining is cleared on payment of duty; that the Commissioner under the impugned order has demanded the duty on the quantity of HSD used for flushing the pipeline. He, further, submitted that it has not been disputed by the Revenue that HSD used for flushing pipeline has been received back and refined; that in view of this, provisions of Rule 16 of Central Excise Rules, 2002 will be applicable which ....

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....ral Excise duty has been removed from the factory premises. There is substance in the submission of the learned SDR that the provisions of Rule 16 of the Central Excise Rules, 2002 will not be applicable as initially the goods were not cleared on payment of duty. Accordingly the applicants have not made out a prima facie case for waiver of pre-deposit of the entire amount of duty. We, therefore, d....