2007 (6) TMI 187

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....enue appeal against Order-in-Appeal No. 52/2005 dated 30-5-2005. The relevant para which is under challenge is Para 10 which is reproduced herein below. 10.0 The primary contention in every notice (covered in the impugned order) is that the assessment has been finalized by adopting the on-board ullage survey quantity according to the Trade Notice No. 83/92 issued by the Commissioner of Central ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of shore tank out-turn quantity. The Revenue has also attempted to distinguish the Apex Court judgment relied by the Commissioner (A) in the order. 2. We have heard both sides. 3. We notice that the main issue pertaining to acceptance of shore tank out-turn quantity for the purpose of assessment stands finalized and settled in terms of Apex Court judgment noted by the Commissioner (A) in Par....