https://www.taxtmi.com/caselaws?id=381794 The Tribunal confirmed the demand of Central Excise duty on Motor Spirit (MS) and High Speed Diesel (HSD) cleared as Superior Kerosene Oil (SKO) for distribution under the Public Distribution System. The SKO used as an interface between MS and HSD was deemed to retain the essential character of MS or HSD and was intended for sale as such, justifying the duty demand. The Tribunal upheld the imposition of penalty by invoking the extended period of limitation, rejecting the appellant's argument regarding the source of the diverted SKO and the end-use certificate issued by the distributor. The appeal was dismissed in favor of the Revenue. en-us Tue, 18 Jun 2019 00:00:00 +0530 Wed, 19 Jun 2019 06:52:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381794 The Tribunal confirmed the demand of Central Excise duty on Motor Spirit (MS) and High Speed Diesel (HSD) cleared as Superior Kerosene Oil (SKO) for distribution under the Public Distribution System. The SKO used as an interface between MS and HSD was deemed to retain the essential character of MS or HSD and was intended for sale as such, justifying the duty demand. The Tribunal upheld the imposition of penalty by invoking the extended period of limitation, rejecting the appellant's argument regarding the source of the diverted SKO and the end-use certificate issued by the distributor. The appeal was dismissed in favor of the Revenue. Case-Laws Central Excise Tue, 18 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381794