https://www.taxtmi.com/caselaws?id=100450 Warehoused Aviation Turbine Fuel that deteriorated during storage and was cleared only as Superior Kerosene Oil was correctly re-assessed on removal under the warehousing provisions. Rule 159 of the Central Excise Rules, 1944 applied because the goods had undergone a change affecting duty liability; duty was therefore payable on the downgraded SKO and no short levy arose. Rule 143 did not apply, as there was no voluntary dealing to alter the goods, and Rule 149 was inapplicable because the goods were not destroyed but sold after downgrading. In the absence of any short levy, Section 11A of the Central Excise Act, 1944 could not support a demand, and penalty under Rule 173Q was unsustainable. en-us Fri, 05 Oct 2001 00:00:00 +0530 Wed, 01 Feb 2012 16:43:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100450 Warehoused Aviation Turbine Fuel that deteriorated during storage and was cleared only as Superior Kerosene Oil was correctly re-assessed on removal under the warehousing provisions. Rule 159 of the Central Excise Rules, 1944 applied because the goods had undergone a change affecting duty liability; duty was therefore payable on the downgraded SKO and no short levy arose. Rule 143 did not apply, as there was no voluntary dealing to alter the goods, and Rule 149 was inapplicable because the goods were not destroyed but sold after downgrading. In the absence of any short levy, Section 11A of the Central Excise Act, 1944 could not support a demand, and penalty under Rule 173Q was unsustainable. Case-Laws Central Excise Fri, 05 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100450