https://www.taxtmi.com/caselaws?id=238437 The Tribunal granted a waiver of predeposit of duty and penalty to the Applicant in a Central Excise case. The dispute centered on 'Terminalling Charges' in stock-transferred petroleum products invoices. The Applicant argued that since these charges were included in the final sale price by the Marketing Division, no additional duty should apply. The Tribunal agreed, stating that excise duty is not automatic unless proven that charges were recovered from customers. As the Revenue failed to provide evidence, the Tribunal waived all dues, emphasizing the necessity of linking charges to actual recovery for duty liability determination. en-us Mon, 05 Aug 2013 00:00:00 +0530 Fri, 25 Apr 2014 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238437 The Tribunal granted a waiver of predeposit of duty and penalty to the Applicant in a Central Excise case. The dispute centered on 'Terminalling Charges' in stock-transferred petroleum products invoices. The Applicant argued that since these charges were included in the final sale price by the Marketing Division, no additional duty should apply. The Tribunal agreed, stating that excise duty is not automatic unless proven that charges were recovered from customers. As the Revenue failed to provide evidence, the Tribunal waived all dues, emphasizing the necessity of linking charges to actual recovery for duty liability determination. Case-Laws Central Excise Mon, 05 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238437