https://www.taxtmi.com/caselaws?id=294606 The Tribunal held that the appellant correctly paid duty on intermixed Superior Kerosene Oil (SKO) based on prevailing prices, rejecting the department's contention to pay duty on the higher of two duties per Circular No. 636/27/2002-CX. The Circular lacked statutory support, and duty was correctly paid on SKO as per transaction value at the time of goods removal. The Tribunal emphasized that Circulars cannot create law and found that SKO intermixing did not constitute manufacture under the Central Excise Act, 1944. Consequently, the Tribunal set aside the differential duty demand, allowing the appeals with any consequential benefits. en-us Thu, 27 Jun 2019 00:00:00 +0530 Fri, 23 Apr 2021 21:02:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294606 The Tribunal held that the appellant correctly paid duty on intermixed Superior Kerosene Oil (SKO) based on prevailing prices, rejecting the department's contention to pay duty on the higher of two duties per Circular No. 636/27/2002-CX. The Circular lacked statutory support, and duty was correctly paid on SKO as per transaction value at the time of goods removal. The Tribunal emphasized that Circulars cannot create law and found that SKO intermixing did not constitute manufacture under the Central Excise Act, 1944. Consequently, the Tribunal set aside the differential duty demand, allowing the appeals with any consequential benefits. Case-Laws Central Excise Thu, 27 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294606