https://www.taxtmi.com/caselaws?id=326173 Excise duty demand on Horton Spheres supplied to Indian Oil Corporation was unsustainable because the item supplied was not excisable and no excise duty was collected from the buyer. The record further showed that the amount described as duty had been deposited at the raw material stage, not on the final product cleared to the buyer. As the factual basis for levy was not established, the demand failed and the appeals were dismissed. en-us Fri, 01 Apr 2016 00:00:00 +0530 Sat, 15 Oct 2016 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326173 Excise duty demand on Horton Spheres supplied to Indian Oil Corporation was unsustainable because the item supplied was not excisable and no excise duty was collected from the buyer. The record further showed that the amount described as duty had been deposited at the raw material stage, not on the final product cleared to the buyer. As the factual basis for levy was not established, the demand failed and the appeals were dismissed. Case-Laws Central Excise Fri, 01 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326173