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TMI Blog2016 (12) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... r manufacture of fertilizers. When there is no dispute as to the short receipt of the Phosphoric Acid in the shore tank, I find that the demand as raised by the Revenue was correctly dropped by the adjudicating authority. The reliance placed by the lower authority on the CBEC Circular No. 96/2002 dated 27.12.2002 is correct proposition of law and has been affirmed by the Hon'ble Supreme Court in the case of Hindustan Petroleum Corporation Ltd. [2000 (7) TMI 313 - CEGAT, MUMBAI]. Appeal rejected - decided against Revenue. - C/16 & 17/07 - A/93646-93647/16/SMB - Dated:- 1-11-2016 - Shri M.V. Ravindran, Member (Judicial) Shri S.J. Sahoo, AC (AR) for Appellant Shri Narendra Dave, C.A. for Respondent ORDER This appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lied upon the Board's Circular No. 96/2002-Cus dated 27.12.2002 for the purpose of assessment in respect of bulk liquid cargo should be the shore tank receipt quantity and also held that Notification exempted Phosphoric Acid imported for manufacture of fertilizers during the period. 4. Learned AR after taking me through the various records submits that the respondent had not received the quantity of 80.47 MTs Phosphoric Acid, hence he is liable to discharge customs duty and also liable to penalty as notification exempted the goods which are imported for manufacture of fertilizers. It is his further submission that such non-utilization of the Phosphoric Acid came to light only when the investigation was taken over by the departmental ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in 2002 (142) ELTA280 (SC) , wherein bunch of appeals were taken up by the Hon'ble Supreme Court for disposal. He would also rely upon the decision of the Tribunal in the case of Mangalore Refinery Petrochemicals Ltd. - 2002 (141) ELT 247 (Tri -Bang) for the same proposition as also in the case of National Organic Chemicals Inds. - 2000 (126) ELT 1072 (T) which has been upheld by the Hon'ble Supreme Court as reported in 2001 (130) ELT A265 (SC). 6. On consideration of the submissions made by both sides and perusal of the records, I find that the issue that falls for my consideration is whether quantity received short by the appellant of Phosphoric Acid during the period 1991 to 1995 needs to be subjected to customs d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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