https://www.taxtmi.com/caselaws?id=371656 The Tribunal upheld the requirement for payment of the differential central excise duty demanded by the department. It affirmed the liability of the appellant, a petroleum refinery, to pay the duty based on the prices prevailing at the depots where the products were sold, rather than at the factory gate where duty was initially paid. The Tribunal also set aside the penalty imposed on the appellant, as there was no malafide intention found. The decision to partially allow the appeal was based on the appellant's acknowledgment of liability, adherence to duty payment regulations, and absence of malicious intent. en-us Fri, 30 Nov 2018 00:00:00 +0530 Sat, 08 Dec 2018 07:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371656 The Tribunal upheld the requirement for payment of the differential central excise duty demanded by the department. It affirmed the liability of the appellant, a petroleum refinery, to pay the duty based on the prices prevailing at the depots where the products were sold, rather than at the factory gate where duty was initially paid. The Tribunal also set aside the penalty imposed on the appellant, as there was no malafide intention found. The decision to partially allow the appeal was based on the appellant's acknowledgment of liability, adherence to duty payment regulations, and absence of malicious intent. Case-Laws Central Excise Fri, 30 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371656