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Sub : Filling of ES-34 (LPG) in an various water capacity of cylinders in your filling plants Dear Sirs, Please refer to your letter No. IEHPL/MD/86/154 dated 26-5-1986.

There is no objection to your filling ES-34 (LPG) into cylinders of various water capacity which have been specific and approved by, this office.

Yours faithfully, Sd/-

(S.K. Bhardwaj) Controller of Explosives for Chief Controller of Explosives ............"

Specimen copy of the filling permission for the cylinders, referred to in the above table against SI. No. 5 reads as under

4. other relevant provision of the said rules are complied with.

Yours faithfully, Sd/-

(S.K. Shukla) Dy. Controller of Explosives for Chief Controller of Explosives Copy forwarded to M/s. Ideal Engineers Hyderabad (P) Ltd., B-14, Cooperative Industrial Estate, Balanagar, Hyderabad-500 037 with reference to his letter No. IE/GM/MLG/94/2009, 2015, 2027, 2028, 2033 dated 2/6/94, 21/9/94, 11/1/95, 16/2/95, 8/4/95.

Sd/-

for Chief Controller of Explosives.

Yours faithfully, Sd/-

(Shambhu Prasad) Controller of Explosives, for Chief Controller of Explosives.

............"

The assessee has also relied strongly on this clarification and argues that because the modality of filling is not specified, assessee is free to have got 1/2 kg. of gas filled in each cylinder as against capacity of 2.3 kg. of each cylinder. He also pointed out that the CCOE himself has confirmed that the storage of M/s. Ideal Engineers is limited to 8,000 kgs. and it is this limitation that explained the so-called abnormality of filling each cylinder only to the extent of 1/2 kg. In other words, it is argued that there is no bar against two step filling of each cylinder adopted by the assessee.

Yours faithfully, Sd/-

(Shambhu Prasad) Controller of Explosives for Chief Controller of Explosives.

..................."

The revenue authorities rely on this clarification and point out that even CCOE has pointed that it is for the assessee to prove that it has obtained filling permission in respect of each individual cylinder owned by it. Assessee relies on this letter in support of its proposition that the filling permission is granted by the CCOE after scrutinizing the inspection report issued by the BIS and the filling permission is valid till the service life of the cylinder. It may however, be observed that this letter of CCOE is not authority for the proposition that the cylinders can be got filled even before the permission has been obtained, even though the permission once obtained may remain valid till the service life of the cylinders.