2016 (11) TMI 638

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....ngdon Christian, Advocate For Respondent : Shri G.P. Thomas, A.R. ORDER This appeal is filed against the OIA F.No.V.2(27)237/BRD/97, dt.28.08.1998, passed by Commissioner (Appeals), C.Ex. & S.Tax, Vadodara. 2.  Briefly stated facts of the case are that the Appellants are engaged in the manufacture of petroleum products falling under Chapter 27 of Central Excise Tariff Act, 1985.&n....

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.... to the Show Cause Notice, at Para 6, they have categorically submitted that the input  Bitumen  Drums mentioned in the said declaration had been duly received at their refinery and used in or in relation to filing of the bitumen.  It is his contention that the  fact of receipt and use of the drums was not in dispute.  He further submits that since they have complied with ....