https://www.taxtmi.com/caselaws?id=758923 The CESTAT Chandigarh allowed the appeal, setting aside orders demanding excise duty on kerosene removed under exemption notification 12/2012. The tribunal held that the refinery appellant was liable only for duty on goods in the condition they were removed. Subsequent mixing of exempted kerosene with motor spirit and high speed diesel at a later stage could not create duty liability for the original remover. The tribunal relied on SC precedents establishing that excise duty liability arises at the point of removal and exemption applies when products are intended for public distribution system clearance. en-us Wed, 18 Sep 2024 00:00:00 +0530 Fri, 20 Sep 2024 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758923 The CESTAT Chandigarh allowed the appeal, setting aside orders demanding excise duty on kerosene removed under exemption notification 12/2012. The tribunal held that the refinery appellant was liable only for duty on goods in the condition they were removed. Subsequent mixing of exempted kerosene with motor spirit and high speed diesel at a later stage could not create duty liability for the original remover. The tribunal relied on SC precedents establishing that excise duty liability arises at the point of removal and exemption applies when products are intended for public distribution system clearance. Case-Laws Central Excise Wed, 18 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758923