2008 (11) TMI 205

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....iri, Advocate, for the Appellant. Shri V.V. Hariharan, JCDR, for the Respondent. [Order per : P. Karthikeyan, Member (T)].- The captioned appeals challenge the demand of duty from, and penalties imposed on, M/s. Chennai Petroleum Corporation Ltd. (CPCL), in the impugned orders. Details of the appeals are as follows: Sl. No. OIO No. Material Period Duty Demanded Rs. in lacs Pen....

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....f LDO fell below a certain point in the storage tank. It was not possible to pump out the same in such a situation. FO which could be mixed with LDO without the FO losing its properties is pumped into the LDO tank and LDO cleared in admixture with FO. Another situation involved is when a consignment of LDO which had become off-spec and rejected by IOC had been distributed among various storage tan....

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.... LDO until it was cleared from the factory as LDO. 3. Learned JCDR submits that CPCL should have claimed remission of duty due on LDO if any quantity of LDO had become unfit for consumption and so not marketable, in terms of appropriate legal provisions. In any case, the Commissioner had found that the claim of a consignment involved going off-spec was not substantiated by CPCL with evidence. C....

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....emission of duty in terms of the specific provisions for the purpose in the Rule 21 of the Central Excise (No. 2) Rules, 2001. As for the case law cited, the same dealt with movement of some quantity of a product from one storage tank to another storage tank ultimately cleared on payment of applicable duty. The decision did not deal with a case of similar facts as the subject case. We find cons....