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    <title>2018 (12) TMI 151 - CESTAT KOLKATA</title>
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    <description>The Tribunal held that duty on Lubricating Base Oil (LBO) should be paid at the time of removal from the storage tank, including transportation charges accrued before removal. The decision modified the impugned order, restoring the original authority&#039;s demand for duty payment. The appeal was partly allowed, maintaining the duty payment requirement at the storage tank.</description>
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      <description>The Tribunal held that duty on Lubricating Base Oil (LBO) should be paid at the time of removal from the storage tank, including transportation charges accrued before removal. The decision modified the impugned order, restoring the original authority&#039;s demand for duty payment. The appeal was partly allowed, maintaining the duty payment requirement at the storage tank.</description>
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