https://www.taxtmi.com/caselaws?id=120467 The Tribunal ruled in favor of the appellant, a PSU unit, regarding the confirmation of demands for captive consumption of diesel steam arising from sour crude refining. The appellant's goods, not meeting marketability standards due to sulphur content, were deemed non-excisable for captive consumption. The Tribunal accepted the appellant's argument on duty liability for goods stored in a refinery but not meeting marketability requirements. The Tribunal set aside the impugned order, finding no suppression of facts and holding that demands prior to a certain date were time-barred, ultimately allowing the appeal. en-us Fri, 17 Nov 2006 00:00:00 +0530 Fri, 20 Jul 2012 11:31:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120467 The Tribunal ruled in favor of the appellant, a PSU unit, regarding the confirmation of demands for captive consumption of diesel steam arising from sour crude refining. The appellant's goods, not meeting marketability standards due to sulphur content, were deemed non-excisable for captive consumption. The Tribunal accepted the appellant's argument on duty liability for goods stored in a refinery but not meeting marketability requirements. The Tribunal set aside the impugned order, finding no suppression of facts and holding that demands prior to a certain date were time-barred, ultimately allowing the appeal. Case-Laws Central Excise Fri, 17 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120467