TaxTMI 
TaxTMI 
TaxTMI 
2018 (12) TMI 1846
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....: Shri K. Choudhary, Suptd. (A. R.) ORDER The present appeal is against the Order-in-Original No. 11/MP/Commissioner/2008 dated 27/07/2008. The appellant is a manufacturer of various petroleum products in their Refinery situated at Barauni. For the purpose of export of petroleum products to Nepal, these are transferred by road to the Indian Oil Warehouse at Raxaul. Such transfer happened under ....
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....are volatile. Realizing the nature of the goods, the Board had issued a circular dated 30/10/1985 in which it was clarified that transit loss upto 1% was permissible. But he submitted that the Adjudicating Authority has declined to give the benefit of 1% transit loss by taking the view that the circular is not applicable for warehousing procedure but is meant for some other situation of receiving ....
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....uated at Barauni to the warehouse situated at Raxaul. Keeping in view the nature of the goods which are volatile, some transit loss is inevitable. The question therefore to be decided is whether such transit loss can be condoned or the appellant should make good by payment of duty on such goods lost. Keeping in view the nature of goods, the Board had issued a circular as early as 30/10/1985 in whi....
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....reason that the Warehousing Provision for petroleum products has since been withdrawn and the circular is applicable only for some other situations. In this regard, we note that the Warehousing Provision for petroleum products was withdrawn in 2004 but export warehousing facility to petroleum products continued. We also note that the Tribunal had allowed such transit loss to the extent of 1% in se....