2013 (7) TMI 468

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.... (AR) Per: S S Kang: Heard both sides. 2. Appellant filed this appeal against adjudication order passed by the Commissioner of Central Excise whereby demand of Rs.3,51,26,013/- with interest is confirmed and penalty of the equal amount also imposed. Brief facts of the case are that the facility of removal of petroleum products without payment of duty from refineries to warehouses was with....

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....ucts which are lying in the pipeline on the specific date are accounted in the inventory stock of the refinery and the same was cleared on payment of duty subsequently. The appellant relied upon the affidavit filed by Shri Narendra Somalal Sheth, Sr. Manager-Production Planning in respect of the factual position of the pipeline. Hence, the demand is not sustainable. 4. The Ld. Commissioner (A.R....