https://www.taxtmi.com/caselaws?id=267800 The Tribunal dismissed the Revenue's appeal, upholding that the respondent-assessee was not liable to pay any duty under Section 11D of the Central Excise Act. The Tribunal found the book adjustments legitimate, transactions correctly interpreted, and suppliers of crude oil not considered buyers of refined oil under Section 11D. The respondent-assessee was entitled to consequential benefits as per the law. en-us Thu, 14 May 2015 00:00:00 +0530 Sat, 14 Nov 2015 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267800 The Tribunal dismissed the Revenue's appeal, upholding that the respondent-assessee was not liable to pay any duty under Section 11D of the Central Excise Act. The Tribunal found the book adjustments legitimate, transactions correctly interpreted, and suppliers of crude oil not considered buyers of refined oil under Section 11D. The respondent-assessee was entitled to consequential benefits as per the law. Case-Laws Central Excise Thu, 14 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267800