1991 (3) TMI 334

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..... se (Appeals), Bombay in respect of transit losses of Raw Naphtha, HSD, D.O., L.D.O. The Collector (Appeals) upheld the condonation to the extent of 1.75% of losses allowed by the Dy. Collector. 2. Shri R. Ganapathi Subramaniam, Chief Tax Manager, H.P.C.L was heard on 8-2-1991 on behalf of the applicant company. 3. In the order as well as written submissions it was maintained that different produ .....

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..... s a loss in the consignment of Naphtha and a gain in the consignment of HSD. The petitioners have explained this phenomenon due to migration of one product into another due to leaky valves and during discharge line at the terminals and due to interphase and other problems. 5. In the case of M/s. I.O.C., Midnapur v. Collector of Central Excise, Calcutta [1984 (15) E.L.T. 479 (Tri.) = 1984 ECR 282] .....

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..... able approach only if one item follows the other without any intervening mechanism of separating the two. Idea is that if it is inherent in a process that excisable fluids will get mixed up necessarily while loading or discharging, then gains in one should be off set against loss of the other. Subject to this phenomenon being verified by the Assistant Collector, the Government allows adjustment of .....

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