2003 (7) TMI 356

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..... granted by the Commissioner the appellant kept in storage tanks of its refinery at Mahul in Mumbai used to store liquefied petroleum gas (LPG) manufactured therein without payment of duty, a quantity of such gas which had been imported and cleared on payment of appropriate customs duty in March, 1993. It is contended that the appellant subsequently by mistake paid excise duty on this consignment, .....

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..... ved LPG and removed from the tanks in its refinery. If that is the case, the question that would then arise is how it can be said that quantity of imported oil was removed in March, or April or at any particular point of time. To this he has no answer. It would then follow that it is not possible to say when, the imported oil was removed after it was received, it can be said with equal force that .....

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