2006 (1) TMI 342

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for the Respondent. [Order per : S.L. Peeran, Member (J)]. - This appeal arises from OIO No. 01/2004, dated 6-2-2004. The appellants are manufacturers of refined oil. They represented to the Commissioner requesting him to grant permission for storing/retaining duty paid oil on behalf of their customers as they had Storage Agreement with them. The Commissioner did not agree to grant permission ....