2010 (6) TMI 352

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....nbsp;   Shri V. Sridharan, Advocate, for the Appellant. Shri R.K. Chakraborty, SDR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - This is an appeal against the order of the Commissioner (Appeal) No. 126/SLG/04/450 dated 30-11-2004. 2. Heard both sides. 3.1 The relevant facts, in brief, are that M/s. Bongaigaon Refineries and Petrochemicals, the refine....

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....CL while clearing the consignments from their bonded warehouse paid duty on products coming from the above refinery without availing the benefit of Notification 21 of 2002 as amended. Subsequently, they preferred the refund claim. The refund claim was rejected by the original authority holding that the benefit of exemption Notification 21/2002 was applicable only on clearances from the refinery or....

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....ppellants have indicated in the invoices the entire amount of duty and collected from the dealers, subsequently on issue of debit notes by IOC refinery, the appellants have, passed on the amount due to the refineries as incentives. In other words though "full amount" was indicated in the invoices raised by BPCL, only 50% of the said amount should be treated as duty amount and the rest should be tr....

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....ntive provided under Notification 21/02 has no relevance to the factual position that the appellants have collected the full amount as duty without taking into account Notification No. 21/02. The sharing of sale proceeds between the BPCL and the supplier namely the refinery of IOC is an internal matter between the buyer and seller. The fact of passing the entire duty burden by BPCL to their dealer....