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The CESTAT held that central excise duty liability arises only on manufacture or production of goods as defined under the Central Excise Act, 1944, and classified in the Central Excise Tariff Act, 1985. The intermixing of SKO with HSD or MS does not alter the classification or attract duty applicable to HSD or MS, as the mixed product does not meet the technical specifications or BIS standards required for such classification. The appellants cleared SKO, HSD, and MS separately, and incidental mixing during pipeline supply does not justify reclassification or additional duty. The Tribunal relied on precedent holding that duty on interface quantity of SKO cannot be demanded at HSD or MS rates. Consequently, the impugned order confirming demands and penalties was quashed, and the appeal was allowed.
The CESTAT held that central excise duty liability arises only on manufacture or production of goods as defined under the Central Excise Act, 1944, and classified in the Central Excise Tariff Act, 1985. The intermixing of SKO with HSD or MS does not alter the classification or attract duty applicable to HSD or MS, as the mixed product does not meet the technical specifications or BIS standards required for such classification. The appellants cleared SKO, HSD, and MS separately, and incidental mixing during pipeline supply does not justify reclassification or additional duty. The Tribunal relied on precedent holding that duty on interface quantity of SKO cannot be demanded at HSD or MS rates. Consequently, the impugned order confirming demands and penalties was quashed, and the appeal was allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4920 
