https://www.taxtmi.com/caselaws?id=119505 The Tribunal directed a PSU to pre-deposit duty of Rs. 48,503/- for Aviation Turbine Fuel (ATF) cleared to foreign aircraft during January-February 2003. The appellant failed to prove exemption under Section 5A of the Central Excise Act for ATF cleared to foreign airlines. Despite arguments citing international agreements, the Tribunal emphasized compliance with statutory obligations and the necessity of pre-deposit in the absence of conclusive evidence of exemption. The decision highlights the importance of establishing entitlement to exemptions under the law and complying with duty obligations within specified timelines. en-us Tue, 14 Mar 2006 00:00:00 +0530 Wed, 11 Jul 2012 14:20:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119505 The Tribunal directed a PSU to pre-deposit duty of Rs. 48,503/- for Aviation Turbine Fuel (ATF) cleared to foreign aircraft during January-February 2003. The appellant failed to prove exemption under Section 5A of the Central Excise Act for ATF cleared to foreign airlines. Despite arguments citing international agreements, the Tribunal emphasized compliance with statutory obligations and the necessity of pre-deposit in the absence of conclusive evidence of exemption. The decision highlights the importance of establishing entitlement to exemptions under the law and complying with duty obligations within specified timelines. Case-Laws Central Excise Tue, 14 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119505