TaxTMI 
TaxTMI 
2024 (9) TMI 308
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.... the direction to examine and verify the claim of M/s. Indian Oil Corporation Limited (IOCL), Barauni Refinery, Barauni, District-Begusarai that their Haldia Unit had paid the balance amount of Central Excise duty of Rs.4,02,13,940/- out of a total demand of Rs.24,30,22,403/- made vide show cause notice bearing C.No.V(12)35-CEP/IOC Refinery/04/12883 dated 21.09.2004 and re-decide the matter accordingly. 2. It is pursuant to the said order of the Tribunal that the Ld. Commissioner vide Order No. 27/MP/Denovo/Ayukt/2014 dated 28.08.2014 has re-determined and confirmed the duty amount of Rs.3,68,40,813/- against M/s. IOCL, Barauni Refinery against 12268 K.L. of HSD lying at 00.00 hrs. of 06.09.2004 in Barauni-Kanpur Pipeline. The Ld. Commissi....
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....so submitted Annexure-A which is in relation to total computation of Central Excise duty liable to be paid by Haldia Refinery against the total quantities which were either dispatched during this period from 01.09.2004 to 00.00 hrs. of 06/09/2004 or were lying in different pipelines and in different warehouses. As per the computation sheet the total Central Excise duty liability was worked out to be Rs.39,18,32,165/- which also included the duty liability against 5809 KL of SKO which was lying at 00.00 hrs. of 06/09/2004 in Barauni-Kanpur pipeline. The Central Excise duty of Rs.39,18,32,165/- was paid by Haldia unit vide two different TR-6 Challans no.8 dated 01/10/2004 for Rs.20,00,00,000/- and no.9 dated 05/10/2014 for Rs.19,18,32,165/- m....
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....Excise duty against the quantity of SKO and HSD which were lying in Haldia - Maurigram - Rajbandh pipeline and Haldia-Barauni pipeline. But such payment does not include Central Excise duty payable against 12,286 KL of HSD which was lying in Barauni-Kanpur pipeline at 00.00 hrs. of 06.09.2004 as originally declared by the assessee as their own product and which is the matter of dispute of the instant case." 5.1 While dropping the demand of Rs.33,73,127/- relating to 5809 K.L. of SKO that was a component of the quantity as indicated vide letter dated 10.09.2004 referred to above. While dropping the said amount, the learned adjudicating authority held as under:- "21. In view of above discussion, I come to the conclusion that out of total q....
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....nt has conveyed the following as in Table III below. The same is as borne from the records. TABLE - III Particulars Quantity Declared to Department Actual Quantity on which Duty is Paid Surplus Quantity on which duty was paid HSD 96/100 7366 4209 HSD 106 -- 8910 HSD 104 -- 5435 Total 7366 18554 11188 SKO 99 -- 1004 1004 8. It is also emphasized that there were certain variations in batch quantities that was initially communicated by the appellant to the department and the actual quantity on which the Haldia Refinery subsequently paid the duty, as can also be ascertained from the records. Once the actual quantity got determined for which approval sheet for quantity and detai....
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....the note sheet of the dated 05.10.2004 issued by ACO (Oil A/C). TABLE - V Sl. Batch No. PL Ref Tank No. PRDCT QTY. KLNAT Location 8. HSD- 106 HB 437 HSD 8910 Barauni 9. HSD- 104 HB 438 HSD 5435 Barauni 10. HSD- 100 HB 423 HSD 4209 Barauni 11. HSD- 100 HB 423 HSD 1722 Barauni 12. HSD- 80 HB 437 HSD 769 Barauni 13. HSD- 96 HB 439 HSD 2411 Barauni For the sake of greater clarity, the relevant note sheet referred above along with the annexure is scanned hereinbelow: 10. It is observed that the Batch No. indicated as HSD 106, HSD 104, HSD 100, HSD 100, HSD 80, HSD 96 along with the Tank Reference Number and quantity is corroborated to which the a....