https://www.taxtmi.com/caselaws?id=246161 Removal of residual fuel gas to a sister unit for generation of electricity and steam was treated as substantially similar to an earlier case involving partially processed naphtha, where duty had been held not payable and compliance with the excise and CENVAT procedure was accepted. On that basis, the Tribunal found a prima facie case for complete waiver of pre-deposit of duty and penalty. It also recorded that the appellant had disclosed the relevant facts to the Department, so extended limitation and penalty could not be sustained at this stage. Recovery of the adjudged dues was stayed pending appeal. en-us Mon, 07 Jan 2013 00:00:00 +0530 Fri, 18 Apr 2014 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246161 Removal of residual fuel gas to a sister unit for generation of electricity and steam was treated as substantially similar to an earlier case involving partially processed naphtha, where duty had been held not payable and compliance with the excise and CENVAT procedure was accepted. On that basis, the Tribunal found a prima facie case for complete waiver of pre-deposit of duty and penalty. It also recorded that the appellant had disclosed the relevant facts to the Department, so extended limitation and penalty could not be sustained at this stage. Recovery of the adjudged dues was stayed pending appeal. Case-Laws Central Excise Mon, 07 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246161