https://www.taxtmi.com/caselaws?id=349501 The Appellate Court dismissed the appeal in a case involving a dispute over availing cenvat credit on base oil and a demand for duty due to alleged short receipt of base oil. The Commissioner dropped the demand for the extended period but confirmed it for a specific period, imposing interest and penalty. The Appellate Tribunal set aside the penalty but allowed the computation of duty with a 0.1% permissible limit. The Court found no substantial question of law in the appeal, emphasizing that the nature of lubricating base oil as a mineral oil was not determinable in the current proceedings. en-us Mon, 18 Sep 2017 00:00:00 +0530 Mon, 12 Feb 2018 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349501 The Appellate Court dismissed the appeal in a case involving a dispute over availing cenvat credit on base oil and a demand for duty due to alleged short receipt of base oil. The Commissioner dropped the demand for the extended period but confirmed it for a specific period, imposing interest and penalty. The Appellate Tribunal set aside the penalty but allowed the computation of duty with a 0.1% permissible limit. The Court found no substantial question of law in the appeal, emphasizing that the nature of lubricating base oil as a mineral oil was not determinable in the current proceedings. Case-Laws Central Excise Mon, 18 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349501