https://www.taxtmi.com/caselaws?id=113175 The Appellate Tribunal CESTAT, Mumbai, set aside a duty demand of approximately Rs. 80.74 lakhs imposed on the appellant for bulk clearance of lubricating oil. The Tribunal ruled in favor of the appellant, citing precedents that duty should be levied on bulk clearances rather than on smaller repacked packs. The Tribunal also clarified that the issue did not involve Section 11D but was confirmed under Section 11A. As a result, the unpaid balance was set aside, and the penalty was also waived due to the appellant's compliance with the demand from March 1999 onwards. en-us Tue, 07 Oct 2003 00:00:00 +0530 Fri, 04 May 2012 11:51:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113175 The Appellate Tribunal CESTAT, Mumbai, set aside a duty demand of approximately Rs. 80.74 lakhs imposed on the appellant for bulk clearance of lubricating oil. The Tribunal ruled in favor of the appellant, citing precedents that duty should be levied on bulk clearances rather than on smaller repacked packs. The Tribunal also clarified that the issue did not involve Section 11D but was confirmed under Section 11A. As a result, the unpaid balance was set aside, and the penalty was also waived due to the appellant's compliance with the demand from March 1999 onwards. Case-Laws Central Excise Tue, 07 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113175