2009 (12) TMI 784

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....hese appeals are on a very narrow compass, asking the assessee to pay duty on the diesel used for generation of electricity for distribution of the same to its residential colony. The appellants submitted before the Authority below that they maintained record to show daily stock register of duty paid High Speed Diesel oil used in generation or certain units of electricity consumed for residential ....

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....he concerned Superintendent in the course of enquiry. But that was not confronted to the appellant for rebuttal. Therefore, the adjudication has no legs to stand being used behind the back of the appellant. 3. Learned DR appearing on behalf of Revenue submits that: when the appellant had no different storage tanks for storing the claimed duty paid and duty free HSD there was nothing demonstrated ....