https://www.taxtmi.com/caselaws?id=76220 The Customs, Excise, and Service Tax Appellate Tribunal ruled in favor of the respondent in a dispute over excise duty on Naptha stored in a warehouse for a project. The court held that the Naptha, intended for a specific project exempted under a circular, was not liable for Central Excise Duty. The court emphasized interpreting circular provisions and considering the purpose of stored goods in excise duty disputes. The appeal was dismissed, stating no substantial question of law arose based on the circumstances and circular provisions. en-us Mon, 29 Oct 2007 00:00:00 +0530 Tue, 30 May 2017 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76220 The Customs, Excise, and Service Tax Appellate Tribunal ruled in favor of the respondent in a dispute over excise duty on Naptha stored in a warehouse for a project. The court held that the Naptha, intended for a specific project exempted under a circular, was not liable for Central Excise Duty. The court emphasized interpreting circular provisions and considering the purpose of stored goods in excise duty disputes. The appeal was dismissed, stating no substantial question of law arose based on the circumstances and circular provisions. Case-Laws Central Excise Mon, 29 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76220