Appeal dismissed: negligible SKO intermixed during continuous pipeline transport does not defeat central excise exemption for PDS goods

The SC dismissed the appeal and upheld the CESTAT's decision that negligible quantities of SKO inevitably intermixed with MS or HSD during continuous pipeline transport do not defeat entitlement to central excise exemption for goods intended for the public distribution system. The tribunal's findings that there was no clandestine removal, no evidence of diversion, and no end-use condition for the exemption were sustained as well-reasoned, and the SC declined to interfere with the impugned order.

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SUPREME COURT OF INDIA (SC = Supreme Court (SCH)). Appeals against the order of the Customs, Excise & Service Tax Appellate Tribunal, Mumbai. The Court heard learned counsel for the parties. On the peculiar facts and circumstances of the cases, the Court stated: "we do not propose to interfere with the well-reasoned findings recorded under the impugned order passed by the Customs, Excise & Service Tax Appellate Tribunal, Mumbai." Accordingly, the appeals were dismissed. The Court further ordered that pending application(s), if any, shall stand disposed of. The decision affirms the Tribunal's findings and declines appellate intervention, leaving the Tribunal's determinations undisturbed.

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