1991 (3) TMI 334

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....e (Appeals), Bombay in respect of transit losses of Raw Naphtha, HSD, D.O., L.D.O. The Collector (Appeals) upheld the condonation to the extent of 1.75% of losses allowed by the Dy. Collector. 2. Shri R. Ganapathi Subramaniam, Chief Tax Manager, H.P.C.L was heard on 8-2-1991 on behalf of the applicant company. 3. In the order as well as written submissions it was maintained that different produc....

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.... a loss in the consignment of Naphtha and a gain in the consignment of HSD. The petitioners have explained this phenomenon due to migration of one product into another due to leaky valves and during discharge line at the terminals and due to interphase and other problems. 5. In the case of M/s. I.O.C., Midnapur v. Collector of Central Excise, Calcutta [1984 (15) E.L.T. 479 (Tri.) = 1984 ECR 282] ....