2008 (2) TMI 671

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.... Appellant. Smt. R. Bhagya Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J). - After examining the records and hearing both sides, we note that the refinery of Chennai Petroleum Corporation Ltd. (CPCL, for short) at Manali had cleared Furnace Oil to their sister refinery at Nagapattinam during the period Feb.-Aug. '04, without payment of duty, under the procedure of mov....

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....ied in their letter No. 261/27/6/2005-CX-8, dated 31-10-2005. The said clarification arose out of a query made by CPCL. It is to the effect that the Nagapattinam Refinery of CPCL is not a 'warehouse' in relation to Furnace Oil. The impugned demand is on this basis. Before the above order was issued by CBEC, there was no dispute whatsoever between CPCL and the department insofar as clearances of Fu....