https://www.taxtmi.com/caselaws?id=763153 CESTAT MUMBAI - AT allowed the appellant's appeal and set aside demands for recovery of central excise on negligible SKO entrained in MS/HSD during pipeline transport. The Tribunal found no clandestine removal, no end-use condition breach, and no suppression of facts-relying on SC precedents that subsequent show-cause notices cannot allege suppression where facts were earlier known. Revenue also failed to sample or obtain CRL analysis. The Tribunal held intermixing was inevitable and exemption for goods destined to the public distribution system applies, so duty recovery was not warranted. en-us Wed, 11 Dec 2024 00:00:00 +0530 Wed, 08 Oct 2025 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763153 CESTAT MUMBAI - AT allowed the appellant's appeal and set aside demands for recovery of central excise on negligible SKO entrained in MS/HSD during pipeline transport. The Tribunal found no clandestine removal, no end-use condition breach, and no suppression of facts-relying on SC precedents that subsequent show-cause notices cannot allege suppression where facts were earlier known. Revenue also failed to sample or obtain CRL analysis. The Tribunal held intermixing was inevitable and exemption for goods destined to the public distribution system applies, so duty recovery was not warranted. Case-Laws Central Excise Wed, 11 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763153