https://www.taxtmi.com/caselaws?id=457524 CESTAT Kolkata held that differential Central Excise duty demand on intermixed SKO with MS/HSD during pipeline transportation was unsustainable. The appellant correctly paid duty on respective products at factory removal prices as per Section 4. CBEC Circular requiring HSD/MS pricing for SKO lacked statutory support and was held non-binding. The tribunal found no manufacture occurred post-removal during pipeline intermixing, and adjudication exceeded show cause notice scope. Appeals were allowed and impugned orders set aside. en-us Thu, 08 Aug 2019 00:00:00 +0530 Sun, 22 Sep 2024 07:19:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457524 CESTAT Kolkata held that differential Central Excise duty demand on intermixed SKO with MS/HSD during pipeline transportation was unsustainable. The appellant correctly paid duty on respective products at factory removal prices as per Section 4. CBEC Circular requiring HSD/MS pricing for SKO lacked statutory support and was held non-binding. The tribunal found no manufacture occurred post-removal during pipeline intermixing, and adjudication exceeded show cause notice scope. Appeals were allowed and impugned orders set aside. Case-Laws Central Excise Thu, 08 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457524