1983 (5) TMI 249

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....]. - This is a revision application filed by M/s. Indian Oil Corpn. Ltd. (hereinafter referred to as the appellant) before the Central Government against the Order-in-Appeal No. 135/WB/78, dated 26-10-1978 passed by the Appellate Collector of Central Excise, Calcutta. It has come to this Tribunal as a transferred proceeding in terms of Section 35P(2) of the Central Excises and Salt Act for disposa....

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....uty on the said loss of 7.684 K.L. Disposing of the appeal filed before him against the Assistant Collector's Order, the Appellate scope to reject the claim as being barred under Section 27(1) of Customs Act, 1962 since the claim was on a consignment which was imported under the Project Import Regulations and against a contract registered with the Customs and that the contract has not been finalis....