2005 (10) TMI 375

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....t. Shri B.L. Goyal, DR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. The appellant filed these appeals against the common impugned order. In this case the appellant had three depots namely Hanumangarh, Jaipur and Sawaimadhopur depot. On 3-7-96 there was upward price revision in respect of petroleum products and on 23-7-96 the rate of duty was revi....

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....ns in reply to the circular on the ground that certain quantity of petroleum products were imported and the figures mentioned in the circular were not correct figures as per the actual stock position. The contention is that the appellant produced transfer invoice where it was specifically mentioned as Custom cargo. The contention is that the adjudicating authority in the impugned order ignored the....

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....;In this case the revenue was asking for duty on the stocks which were in the depot on 3-7-96 when price was revised in respect of petroleum product and on 23-7-96 when rate of duty was revised in view of the circular dated 8-6-01 issued by head office of the appellant showing the stock position. The contention of the appellant is that the part of the stock is in respect of imported petroleum prod....