TaxTMI 
TaxTMI 
2021 (12) TMI 74
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....S and HSD to various Oil Marketing Companies (OMCs for short) namely, Indian Oil Corporation Limited (IOCL), Hindustan Petroleum Corporation Ltd (HPCL), Bharat Petroleum Corporation Limited (BPCL) and Shell India. After clearance of MS and HSD, the OMCs add certain additives to these standardized MS and HSD at their depot after taking delivery from the appellant. In the said MS and HSD, the OMCs are mixing the additives and sold under different brand names. As per Notification No. 4/2008-CE dated 01.03.2008, two effective rates of Central Excise duty were prescribed on MS and HSD, one for MS and HSD which was "intended for sale without any brand name‟ and the other for MS and HSD which was "intended for sale with a brand name‟. ....
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....se notice as under vide letter dated 19.08.2013 contending, inter-alia that ::- (i) Duty had been correctly paid based on the indents provided by the OMC as per provisions of CEA, 1944. (ii) It was under no obligation to collect differential duty on certain quantity of fuel sold under a brand name, which was converted by the OMCs at their depots, on which it had no control whatsoever. (iii) The matter should have been treated as closed under section 11A(2B) of the CEA, 1944 since it discharged the differential duty along-with interest on receipt of the same from the OMCs. (iv) No case of fraud, or collusion or willful misstatement could be alleged, the extension of period of limitation could not be invoked, and the mandatory penalty....
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....) (b) Inter Continental (India) - 2003 (154) ELT 37 (Guj.) (c) Clough Engineering Limited - 2006 (198) ELT 457 (Tri. Mum) (d) National Organic Chemical Indus. Limited - 2000 (126) ELT 1072 (Tri.) (e) B.G. Exploration & Production (I) Limited - 2014 (301) ELT 81 (Tri. Mum.) 4. He further submits that demand is barred by limitation as appellant has not suppressed or misstated any facts so as to attract extended period of limitation. He submits that there is no reason for the appellant to evade excise duty for the reason that actual duty paid by the appellant is reimbursable by the OMCs. Therefore, there is no malafide on the part of the appellant. He further submits that period involved is March 2008 to January 2010. Accordingly, the....
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....e applicant had no knowledge or role whatsoever in the sale of fuel intended for as unbranded being sold as branded fuel, especially when dosing of additives was done only subsequent to the clearance of goods at the OMC‟s depot. Without prejudice to the above, he further submits that the respondent has not come to the conclusion that MS and HSD in which demand for differential duty is made, is liable to confiscation. In absence thereof, no penalty under Rule26 is sustainable. With the above submissions, he prays that impugned order be quashed and set-aside as totally illegal and unsustainable and the appellant be refunded the differential duty along with interest thereon. 7. On the other hand Shri Ghanshyam Soni, learned Joint Commi....
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....entral Excise Officer, the amount of duty along with interest payable thereon under section 1 1AA. (2) The person who has paid the duty under clause (b) of sub-section (1), shall inform the Central Excise Officer of such payment in writing, who, on receipt of such information, shall not serve any notice under clause (a) of that sub-section in respect of the duty so paid or any penalty leviable under the provisions of this Act, or the rules made thereunder." A plain reading of the above provisions make it abundantly clear that a person intending to seek waiver of show cause notice should exercise option under Section 11A(2) by by intimating the Investigating officer after discharging his entire duty liability and interest. I find that th....
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....e duty, and inform the Central Excise Officer of such payment in writing, who, on receipt of such Information shall not serve any notice under sub-section (1) in respect of the duty so paid: Provided that the Central Excise Officer may determine the amount of short payment of duty, if any, which in his opinion has not been paid by such person and, then, the Central Excise Officer shall proceed to recover such amount in the manner specified in this section, and the period of "one year" referred to in sub-Section (1) shall be counted from the date of receipt of such information of payment. Explanation 1. - Nothing contained in this sub-section shall apply in a case where the duty was not levied or was not paid or was short-levied or was s....