1999 (2) TMI 184

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....Rao, SDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - M/s. B.P.C.L. the appellant is a manufacturer of petroleum product which it obtains by refining crude oil. We are concerned in this appeal with quantities of high speed diesel oil (H.S.D). It is distributed from its warehouse attached to its refinery at Mumbai to various warehouses situated elsewhere. 2. In the ....

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....movement is controlled by the Oil Co-ordination Committee of the Government of India. In accordance with the directions issued by this Committee the appellant is frequently compelled to divert the ships from the port to which they were intended to take the goods to other ports and also to make changes in the quantity. Because of this, the AR 3A required frequent amendment. It was the contention be....

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....to account, it still leaves unanswered the question. This quantity in the AR 3A 2408.188 but actually found, according to the appellant 3873.498 K.L. was transported. The contention of the appellant that this represents the balance that was left over from the earlier voyages is not convincing. The earlier voyage took place in October and November, 1983. The revised AR 3A was submitted in 1987. If ....