2012 (3) TMI 364

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.... Shri Y.K. Agarwal, Addl. Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs. 3,51,26,013/-, interest and penalty. The demand is confirmed on the ground that the facility of removal of petroleum products without payment of duty from refineries to warehouses was withdrawn with effect from Septemb....

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....le. 4. On the last date of hearing, the Revenue was directed to find out the factual position. Now the Revenue vide letter dated 13-2-2012 reiterated the factual position as in the adjudication order. 5. One Shri Narendra Somalal Sheth, Sr. Manager - Production Planning at Mumbai Refinery of HPCL - filed Affidavit in support of the claim that Pirpau pipeline is belonged to the HPCL and BPT p....