{"id":210516,"date":"2000-03-13T00:00:00","date_gmt":"2000-03-12T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/indian-oil-corporation-limited-vs-commr-of-central-excise-on-13-march-2000"},"modified":"2017-02-23T11:01:16","modified_gmt":"2017-02-23T05:31:16","slug":"indian-oil-corporation-limited-vs-commr-of-central-excise-on-13-march-2000","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/indian-oil-corporation-limited-vs-commr-of-central-excise-on-13-march-2000","title":{"rendered":"Indian Oil Corporation Limited vs Commr. Of Central Excise on 13 March, 2000"},"content":{"rendered":"
Customs, Excise and Gold Tribunal – Tamil Nadu<\/div>\n
Indian Oil Corporation Limited vs Commr. Of Central Excise on 13 March, 2000<\/div>\n
Equivalent citations: 2000 (70) ECC 51<\/div>\n
Bench: S Peeran, A T V.K.<\/div>\n<\/p>\n
<\/pre>\n
ORDER<\/p>\n
S.L. Peeran, Member (J)<\/p>\n
1. This appeal of the PSU unit arises from Order-in-Original No. 3\/97 dated 23.10.97 passed by the Assistant Commissioner of Central Excise, Chennai-I Division confirming duty demand of Rs. 42,54,966 being the duty on “State surcharge” collected on aviation turbine fuel cleared for the period from 1.3.94 to 2.7.96 under Rule 9B of Central Excise Rules, 1944 read with Section 11A of the Central Excise Act, 1944. The same was appealed before the Commissioner (Appeals), who disposed of the appeal by rejecting the same vide Order-in-Appeal No. 105\/98 (M-I) dated 11.6.98.\n<\/p>\n
2. The appellants filed an application under the Finance (No. 2) Act, 1998 under Section 88 for settlement under KVS Scheme, 1998. The Commissioner issued Form 3 determining the amount of settlement as Rs. 13,82,483 dated 19.2.99. The appellants have deposited this amount and, therefore, the Commissioner has issued Form 3 under Rule 5(a) dated 20th April, 1999 issuing order of immunity and settling the matter under the scheme. Therefore, the appellants by their letter dated 12.1.2000 seeks for disposal of the appeal in terms of the final settlement under the scheme.\n<\/p>\n
3. Heard learned DR in the matter and confirmed the details in terms of the records.\n<\/p>\n
4. In view of the matter having been settled, the appeal is disposed of accordingly.<\/p>\n","protected":false},"excerpt":{"rendered":"
Customs, Excise and Gold Tribunal – Tamil Nadu Indian Oil Corporation Limited vs Commr. Of Central Excise on 13 March, 2000 Equivalent citations: 2000 (70) ECC 51 Bench: S Peeran, A T V.K. ORDER S.L. Peeran, Member (J) 1. This appeal of the PSU unit arises from Order-in-Original No. 3\/97 dated 23.10.97 passed by the […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-210516","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"\nIndian Oil Corporation Limited vs Commr. 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