2006 (5) TMI 263

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....Partha Banerjee, Advocate, for the Appellant. Dr. I. Marianna, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Heard. In this case, the issue is that Naptha has been sent by M/s I.O.C., Barauni Refinery, a Public Sector Undertaking, to various Fertilizer Plants, based on CT-2 Certificates issued by the Officers-in-Charge of such Fertilizer Plants and on AR-3As. The deman....