https://www.taxtmi.com/caselaws?id=349179 The Tribunal partially allowed the appeal, setting aside the penalty imposed under Rule 25 of the Central Excise Rules, 2002. It directed the adjustment of later duty payments against the demand for non-payment of excise duty on petroleum products in the pipeline during de-bonding of storage tanks in 2002. The Tribunal found the duty demand for 2002 sustainable, considering the products were cleared when other duty-paid products were pumped through the pipeline. It also noted the duty had been paid in full for the disputed quantity in 2004, exceeding the 2002 demand, and ordered action on the adjustment of duty payments and pending refund claims. en-us Thu, 10 Aug 2017 00:00:00 +0530 Mon, 09 Oct 2017 11:23:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349179 The Tribunal partially allowed the appeal, setting aside the penalty imposed under Rule 25 of the Central Excise Rules, 2002. It directed the adjustment of later duty payments against the demand for non-payment of excise duty on petroleum products in the pipeline during de-bonding of storage tanks in 2002. The Tribunal found the duty demand for 2002 sustainable, considering the products were cleared when other duty-paid products were pumped through the pipeline. It also noted the duty had been paid in full for the disputed quantity in 2004, exceeding the 2002 demand, and ordered action on the adjustment of duty payments and pending refund claims. Case-Laws Central Excise Thu, 10 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349179