https://www.taxtmi.com/caselaws?id=80355 Excise duty on gas was chargeable on the quantity removed from the factory gate under Rule 9 of the Central Excise Rules, 1944, because duty attached at the time of removal for consumption outside the place of production. The supply regulations governing distribution did not alter the incidence of excise duty or shift the point of levy to the consumers' meter. Pipeline loss during transit was not treated as a basis for remission under Section 5 of the Central Excises & Salt Act, 1944, and no legal ground for refund was established. Duty was therefore assessable on the factory-gate quantity, with no remission or refund for transit loss. en-us Wed, 28 Feb 1990 00:00:00 +0530 Thu, 16 Jun 2011 12:46:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80355 Excise duty on gas was chargeable on the quantity removed from the factory gate under Rule 9 of the Central Excise Rules, 1944, because duty attached at the time of removal for consumption outside the place of production. The supply regulations governing distribution did not alter the incidence of excise duty or shift the point of levy to the consumers' meter. Pipeline loss during transit was not treated as a basis for remission under Section 5 of the Central Excises & Salt Act, 1944, and no legal ground for refund was established. Duty was therefore assessable on the factory-gate quantity, with no remission or refund for transit loss. Case-Laws Central Excise Wed, 28 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80355