2015 (1) TMI 24

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....lant. Shri B. Kumar Iyer, Supdt. (AR), for the Respondent. ORDER The appellant is in appeal against the impugned order wherein duty has been demanded on account of less receipt of goods than mentioned in the invoices. 2. Brief facts of the case are that the appellant is a manufacturer of petroleum products. They were receiving the Lube Base Oil through pipeline. During the course ....

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....rted in 2012 (286) E.L.T. 505 (Bom.) therefore, they are entitled for input credit as per the quantity shown in the invoices. 5. On the other hand, the learned AR opposes the contention of the learned Counsel and submits that the Hon'ble High Court in the appellant's own case (supra) also held that transportation of Naphtha is highly volatile in nature, in that case transit loss can occur.....