Data said it in "All Good Things...", and he did both pieces of dialogue in the same scene.  (His drive-by comment when O'Brien mentions burning the midnight oil was followed only a couple minutes later by his 'ignite the midnight petroleum' comment.)
I always found it funny, too.
	
		
			
		
		
	
				
			I always found it funny, too.
 
				 
 
		 
 
		 
 
		 
 
		 
 
		 
 
		 
 
		 
 
		
 
 
		 
 
		 
 
		 
 
		