https://www.taxtmi.com/caselaws?id=180805 Crude mentha oil cleared as deterpenated mentha oil was treated as a misdeclaration, so the area-based exemption was unavailable, the recipient's Cenvat credit was recoverable, and the connected interest and penalties were sustained. Duty on terpene cleared without payment and on the unexplained shortage of menthol crystals was also upheld, with interest and the related penalty maintained. Seized menthol molten and eucalyptus oil at the Taloja premises were found insufficiently accounted for under excise record-keeping rules, making confiscation and redemption fine applicable. en-us Wed, 05 Nov 2014 00:00:00 +0530 Sat, 02 Apr 2016 10:35:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180805 Crude mentha oil cleared as deterpenated mentha oil was treated as a misdeclaration, so the area-based exemption was unavailable, the recipient's Cenvat credit was recoverable, and the connected interest and penalties were sustained. Duty on terpene cleared without payment and on the unexplained shortage of menthol crystals was also upheld, with interest and the related penalty maintained. Seized menthol molten and eucalyptus oil at the Taloja premises were found insufficiently accounted for under excise record-keeping rules, making confiscation and redemption fine applicable. Case-Laws Central Excise Wed, 05 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180805