2008 (6) TMI 410

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....pondent. [Order per : M. Veeraiyan, Member (T) (for the Bench)]. -  This is an appeal against the order of the Commissioner dated 26-4-04. 2. Heard both sides. 3. The relevant facts, in brief, are as follows : (a)     The appellant has refineries as well as warehouses at various locations. The petroleum products are moved without payment of duty under bond f....

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.... the consignments and they were deemed to have taken 'constructive delivery' of the consignments. After confirming the demand, he appropriated the amount paid at the consignor's end. 4. The Ld. Advocate submits that for the consignments not received in the warehouse action has to be initiated only at the dispatching end. The consignor has already paid the duty. The order of the Commissioner ....

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.... days. In other words, in respect of consignment, not received/ short received by the consignee, the liability to pay tax the duty is on the consignor and action is required to be taken by the officer in charge of the consignor's factory/warehouse. 5.2 From the reading of the order of the Commissioner, we find that there is no dispute that the consignments in question were not physically rec....