2008 (6) TMI 410

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.... Shri Sanjay Kumar, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T) (for the Bench)]. -  This is an appeal against the order of the Commissioner dated 26-4-04. 2. Heard both sides. 3. The relevant facts, in brief, are as follows : (a)     The appellant has refineries as well as warehouses at various locations. The petroleum products....

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....e appellant has received the invoices relating to the consignments and they were deemed to have taken 'constructive delivery' of the consignments. After confirming the demand, he appropriated the amount paid at the consignor's end. 4. The Ld. Advocate submits that for the consignments not received in the warehouse action has to be initiated only at the dispatching end. The consignor has al....

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....e was not received within the stipulated period of 90 days. In other words, in respect of consignment, not received/ short received by the consignee, the liability to pay tax the duty is on the consignor and action is required to be taken by the officer in charge of the consignor's factory/warehouse. 5.2 From the reading of the order of the Commissioner, we find that there is no dispute th....