2006 (4) TMI 434

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....Shri K. Sambi Reddy, JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. -  This appeal has been filed against the OIA No. 13/2003-C.E., dated 8-1-2003 passed by the Commissioner of Customs & Central Excise (Appeals), Cochin. 2. The brief facts of the case are as follows :- The appellants cleared Motor Spirit and HSD to M/s. IOC, Irigur. The consignee has a bon....

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....by the CBEC in its Circular dated 26-6-2001 and came to the conclusion that there is double payment of duty but the claim should be filed by the consignee M/s. IOC. The appellants have strongly challenged the impugned order. 3. Shri D.P. Bhave, the learned Advocate, appeared for the appellants and Shri K. Sambi Reddy, the learned JDR, for the Revenue. 4. It was urged by the learned....

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....L.T. A90 (SC)] (ii)    Indian Oil Corporation Ltd., Begusarai v. CCE, Patna - 1985 (21) E.L.T. 727 (iii)   Hiranyakeshi Sahakari Sakkare Karkhane Niyamit v. CCE - 1989 (39) E.L.T. 658 (Tribunal) 5. The learned SDR pointed out that the appellants have completely ignored the procedure prescribed and it cannot be set right at a later stage. Hence, he said that t....