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TMI Blog1983 (11) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... ijayaraghavan, for the Respondent. ORDER Appeals under Section 35B of the Central Excises and Salt Act, 1944, praying that in the circumstances stated therein, the Tribunal will be pleased to condone the entire storage loss noticed in respect of Low Sulphur Heavy Stock. 2. These appeals coming up for orders upon perusing the records and upon hearing the arguments of Shri V.N. Kotagiri, rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;C. No. V/11A/30/1/82-Cx. Adj. dated 21-3-1983 (vi) C. No. V/11A/30/2/82-Cx. Adj. dated 21-3-1983 (vii) C. No. V/11A/30/4/82-Cx. Adj. dated 21-3-1983 (viii) C. No. V/11A/30/3/82-Cx. Adj. dated 21-3-1983 (ix) C. No. V/11A/30/9/82-Cx. Adj. dated 21-3-1983 (x) C. No. V/11A/30/10/82-Cx. Adj. dated 21-3-1983 (xi) C. No. V/11A/30/11/82-Cx. Adj. dated 21-3-1983 (xii)& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ased on the premise that LSHS is semi-solid at normal temperature. The fact that at the time of handling it is a fluid and is handled at the comparatively high temperature of 70oC, does not seem to have been given due weight. At the temperature of handling, LSHS compares well with black oil, with the added disadvantage of the human factor in taking dip measurement of a hot fluid in a hot tank. Und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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