Payment of excise duty required prior to clearance of liquified gas; prior permissions to remove without payment must be withdrawn. Clearances of liquified gas in tanker lorries are prohibited without prior payment of excise duty and any permissions to remove such gases under a passout system must be withdrawn. Suppliers must clear gas only against buyer orders specifying quantities so gate passes can be issued and duties paid in each case before removal, aligning removals with the Central Excise Rules' requirement of duty payment by debit to account current.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Payment of excise duty required prior to clearance of liquified gas; prior permissions to remove without payment must be withdrawn.
Clearances of liquified gas in tanker lorries are prohibited without prior payment of excise duty and any permissions to remove such gases under a passout system must be withdrawn. Suppliers must clear gas only against buyer orders specifying quantities so gate passes can be issued and duties paid in each case before removal, aligning removals with the Central Excise Rules' requirement of duty payment by debit to account current.
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