2024-VIL-1229-GUJ-CE
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CENTRAL EXCISE High Court Cases

Central Excise - Transit loss of petroleum products, export warehousing – Demand of excise duty on the transit loss up to 1% in Naphtha and ATF cleared during the relevant period meant for export - IOCL had availed the facility of removal of petroleum products without payment of duty from the factory of production to a warehouse or from one warehouse to another warehouse under Rule 20 of the Central Excise Rules, 2002 and Notification Nos. 46/2001 and 47/2001 - Whether petitioner is liable to pay excise duty on transit loss up to 1% on petroleum products cleared from the refinery to the warehouse for export under Notification No. 46/2001 read with Circular No. 261 dated 30.10.1985 – HELD – the petitioner is entitled to transit loss up to 1% for non-payment of excise duty as per Circular No. 261 dated 30.10.1985, as Notification No. 46/2001 was still in operation for the purpose of facility of removal of petroleum products without payment of duty for export warehousing - the revisional authority had misinterpreted the Circular No. 804/2005, which pertained only to the storage loss in export warehouse/tanks, whereas IOCL had claimed exemption from payment of excise duty on the transit loss till the products were stored in the warehouse/tanks for the purpose of export - in view of the Notification No.46/2001 not being disturbed by the CBEC read with Circular No.261 dated 30.10.1985, the petitioner would be entitled to transit loss upto 1% for non-payment of duty on the products transferred from the refinery / factory to the place of storage for the purpose of export only - The order passed by the Commissioner (Appeals) is restored to file and the demand raised in order-in-appeal regarding duty, interest and penalty is quashed and set aside – the petition is allowed
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