https://www.taxtmi.com/caselaws?id=414333 The Tribunal set aside the differential duty demand on the interface quantity of petroleum products, ruling that duty should be paid based on prevailing prices at the time of removal from the factory, not as per the Circular. The Circular was found to lack statutory support and could not create new law independently. Additionally, intermixing SKO with MS/HSD was held not to constitute manufacture as per the definition under Section 2(f), as the appellant's products were not listed under the Third Schedule. Consequently, the impugned orders were set aside, and the appeals were allowed. en-us Fri, 29 Oct 2021 00:00:00 +0530 Wed, 03 Nov 2021 09:29:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414333 The Tribunal set aside the differential duty demand on the interface quantity of petroleum products, ruling that duty should be paid based on prevailing prices at the time of removal from the factory, not as per the Circular. The Circular was found to lack statutory support and could not create new law independently. Additionally, intermixing SKO with MS/HSD was held not to constitute manufacture as per the definition under Section 2(f), as the appellant's products were not listed under the Third Schedule. Consequently, the impugned orders were set aside, and the appeals were allowed. Case-Laws Central Excise Fri, 29 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414333