Clandestine Removal - Loss of quantity due to temperature ...

Discrepancies in Petroleum Quantity Due to Temperature and Measurement Variations Highlighted; Demand Requires Quantification per Departmental Guidelines.

April 20, 2023

Case Laws Central Excise AT

Clandestine Removal - Loss of quantity due to temperature variation - petroleum products - The demand is raised only because of the difference in quantity when the petroleum products are despatched from the refinery and after it is received at the terminals at Muttam. There is no allegation of clandestine removal. It can be reasonably perceived that loss of the quantity is due to temperature variation, the variation caused in dip method of measurements etc. - Demand to be quantified as per the clarification issued by the department. - AT

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Clandestine Removal - Loss of quantity due to temperature ...

Discrepancies in Petroleum Quantity Due to Temperature and Measurement Variations Highlighted; Demand Requires Quantification per Departmental Guidelines.

April 20, 2023

Case Laws Central Excise AT

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