https://www.taxtmi.com/caselaws?id=370942 The judgment set aside the Tribunal's decision challenging the levy of excise duty on refined oil, remanding the matter for fresh consideration. The court emphasized the need to reevaluate the issue in light of statutory provisions, including post-amendment changes. The assessees argued they produced rerefined oil, not lubricating oil as claimed by the Revenue. The court granted the petitioner a waiver of deposit for appeal consideration due to the pending nature of the case. Individual assessees were directed to provide factual details for a comprehensive review. The Appeals and Writ Petition were allowed without costs. en-us Mon, 22 Oct 2018 00:00:00 +0530 Tue, 27 Nov 2018 06:36:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370942 The judgment set aside the Tribunal's decision challenging the levy of excise duty on refined oil, remanding the matter for fresh consideration. The court emphasized the need to reevaluate the issue in light of statutory provisions, including post-amendment changes. The assessees argued they produced rerefined oil, not lubricating oil as claimed by the Revenue. The court granted the petitioner a waiver of deposit for appeal consideration due to the pending nature of the case. Individual assessees were directed to provide factual details for a comprehensive review. The Appeals and Writ Petition were allowed without costs. Case-Laws Central Excise Mon, 22 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370942