https://www.taxtmi.com/caselaws?id=355285 The Appellate Tribunal CESTAT, Mumbai dismissed the appeal filed by the department regarding a demand of Rs. 10,12,000 based on the interpretation of the word "feedstock" in a notification for Central Excise Registration. The Tribunal upheld the Commissioner's decision that the demand beyond the normal period was not sustainable as there was no evidence of misuse of furnace oil. Emphasizing the importance of interpreting legal terms accurately, the judgment highlighted the necessity of supporting demands with evidence within the prescribed limitation period for fair outcomes in such cases. en-us Mon, 11 Dec 2017 00:00:00 +0530 Fri, 09 Feb 2018 21:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355285 The Appellate Tribunal CESTAT, Mumbai dismissed the appeal filed by the department regarding a demand of Rs. 10,12,000 based on the interpretation of the word "feedstock" in a notification for Central Excise Registration. The Tribunal upheld the Commissioner's decision that the demand beyond the normal period was not sustainable as there was no evidence of misuse of furnace oil. Emphasizing the importance of interpreting legal terms accurately, the judgment highlighted the necessity of supporting demands with evidence within the prescribed limitation period for fair outcomes in such cases. Case-Laws Central Excise Mon, 11 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355285