COMMISSIONER OF CENTRAL EXCISE Vs. KEDIA VANASPATHI LIMITED

JUDGEMENT

(1.) THE Commissioner of Central Excise, Visakhapatnam-II Commissionerate, filed this appeal under Section 130 of Customs Act 1962, feeling aggrieved by the order dated 27.12.2007 in Appeal Nos.C/699 and 700 of 2007 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), South Zonal Bench at Bengaluru.

(2.) THE respondent is importer of edible oils through Kakinada Port for the period from 04.2.2003 to 19.3.2003. THEy filed bills of entry for a quantity of 2006.323 MT of edible oil as per Shore Ullage receipts. However admittedly the quantity of oil discharged from the vessels was 1996.136 MTs, as per Ship Ullage reports. THErefore the Assistant Commissioner of Customs, Kakinada-I (Customs) Division, took up the case for adjudication and directed payment of differential duty amount of Rs.1,37,173/- on the differential quantity of 10.187 MTs of edible oil. This order dated 31.3.2007 was appealed before the Commissioner of Customs and Central Excise (Appeals). Relying on the circular of Central Board of Excise and Customs (CBEC) being No.96 of 2002, dated 27.12.2002, Commissioner of Appeals set aside adjudication order dated 27.12.2007.