Remission available as variation is due to density of goods based on different temperature at time of loading unloading

Nayara Energy Ltd Vs C.C.E. & S.T.- Rajkot (CESTAT Ahmedabad) CESTAT Ahmedabad held that remission of duty available as variation in KL is only due to density of the goods that due to different temperature at the time of loading and unloading. Facts- The appellant stored HSD of 77061.703 K15/78603.629 KL/64030.568 MT in a vessel without payment of duty pursuant to permission granted by the Commissioner. The said HSD was returned to appellant’s factory premises however, the quantity received back in the storage tanks was 77087.208 K15/78247.414 KL/64029.721 MT was found. The appellant’s...