https://www.taxtmi.com/caselaws?id=174080 The Karnataka High Court addressed the issue of liability to pay duty on delivery charges collected by HPCL's bottling units from dealers. Despite a previous Supreme Court order affirming that the assessee is not liable, the Revenue continued to demand payment. The High Court set aside the Tribunal's interim order, emphasizing the need to decide cases on their merits without being influenced by previous orders. The High Court allowed the appeal, directing the Tribunal to consider previous judgments and decide the case independently. en-us Thu, 14 Nov 2013 00:00:00 +0530 Tue, 29 Sep 2015 16:19:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174080 The Karnataka High Court addressed the issue of liability to pay duty on delivery charges collected by HPCL's bottling units from dealers. Despite a previous Supreme Court order affirming that the assessee is not liable, the Revenue continued to demand payment. The High Court set aside the Tribunal's interim order, emphasizing the need to decide cases on their merits without being influenced by previous orders. The High Court allowed the appeal, directing the Tribunal to consider previous judgments and decide the case independently. Case-Laws Central Excise Thu, 14 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174080