https://www.taxtmi.com/caselaws?id=440443 The High Court upheld the decision of the CESTAT to set aside the demand of duty under Section 11D of the Central Excise Act, 1944. The respondent, a Public Sector Undertaking, cleared Ethanol Blended Petrol at a concessional rate of duty, complying with BIS specifications. The Court found that the duty was included in the price charged for EBP and not separately shown in the invoice, thus not triggering Section 11D's requirements. The appeal was dismissed, and no costs were awarded. en-us Tue, 18 Jul 2023 00:00:00 +0530 Wed, 19 Jul 2023 09:00:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440443 The High Court upheld the decision of the CESTAT to set aside the demand of duty under Section 11D of the Central Excise Act, 1944. The respondent, a Public Sector Undertaking, cleared Ethanol Blended Petrol at a concessional rate of duty, complying with BIS specifications. The Court found that the duty was included in the price charged for EBP and not separately shown in the invoice, thus not triggering Section 11D's requirements. The appeal was dismissed, and no costs were awarded. Case-Laws Central Excise Tue, 18 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440443