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of <h1>Court dismisses appeal on duty levy based on shore tank quantity, upholding Commissioner of Central Excise v. Kedia Vanaspathi Ltd.</h1> <h3>Commissioner Versus Ruchi Infrastructure Ltd.</h3> The High Court of Andhra Pradesh dismissed the appeal regarding the levy of duty based on shore tank quantity, following the precedent set in Commissioner ... Levy of duty on the basis of shore tank quantity - Held that: - reliance placed in the case of CC & CE, VISAKHAPATNAM Versus RUCHI INFRASTRUCTURE LTD. [2007 (11) TMI 210 - CESTAT, BANGALORE], where it was held that refund can’t be denied by stating that assessee hadn’t challenged assessment - appeal dismissed. The High Court of Andhra Pradesh dismissed the appeal concerning the levy of duty based on shore tank quantity, as per the decision in Commissioner of Central Excise v. Kedia Vanaspathi Ltd. The interim application was also dismissed. (2012 (2) TMI 601 - ANDHRA PRADESH HIGH COURT)
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