2015 (1) TMI 1346

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.... Jindal (Judicial Member) The appellant is in appeal against the impugned order for demanding the duties on shortage and excesses which were found during the course of the investigation. 2. The facts of the case are that the appellant is a bonded warehouse with M/s Hindustan Petroleum Corporation Ltd. Duties on the goods have been paid at the time of clearance from refineries and goods were ....

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....rom the said order appellant is before me. 3. The Ld. Counsel for the appellant submits that appellant is a public sector undertaking and demand has been confirmed by invoking extended period of limitation. Therefore, demands are not sustainable as held by this Tribunal in the case of C.C.E. Indore Vs. Nepa Ltd. 2013 (298) ELT 225 (Tri-Del). 4. On merits, he submits that appellant is not a m....

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....Whatever shortage of goods is found on the premises of appellant, appellant is required to pay duty. He further submits that as these shortages and excesses have been revealed during the course of the investigation which was not informed by the appellant to the authorities, therefore, extended period of limitation is rightly invoked. 6. Heard the parties considered the submissions. 7. It is ....