2020 (1) TMI 667

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....umar Tripathi, Authorized Representative for Respondent ORDER ARCHANA WADHWA After hearing both the sides, I find that the appellant is in export warehouse receiving non-duty paid petroleum products for the purpose of export. Based on ER1 returns, a notice was issued to the appellant alleging shortages and raising a demand of Rs. 1,91,122/- along with penalty. 2. The appellants in the reply to....

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....rder, the appellants filed an appeal. The Commissioner (Appeals) by the impugned order dated 08.01.2016, held that as the appellants had not filed the remission application, the condonation of losses could not be allowed. The penalty was, however, set aside. 5. The said order is appealed against. The Learned Advocate appearing for the appellant has raised the following grounds:- a) The appella....

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....in June 2012, resulting in a reduction of quantity to the extent of 16.75KL. This is not a loss, but a correction in the measurement of the quantity stored in the tank. Neither of the lower authorities have adverted to this fact, and have simply confirmed the demand, on the basis that the remission application was not filed. c) The original authority accepts that there is no clandestine removal ....