https://www.taxtmi.com/caselaws?id=779594 The SC dismissed the appeal and upheld the CESTAT's decision that negligible quantities of SKO inevitably intermixed with MS or HSD during continuous pipeline transport do not defeat entitlement to central excise exemption for goods intended for the public distribution system. The tribunal's findings that there was no clandestine removal, no evidence of diversion, and no end-use condition for the exemption were sustained as well-reasoned, and the SC declined to interfere with the impugned order. en-us Mon, 06 Oct 2025 00:00:00 +0530 Thu, 09 Oct 2025 08:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779594 The SC dismissed the appeal and upheld the CESTAT's decision that negligible quantities of SKO inevitably intermixed with MS or HSD during continuous pipeline transport do not defeat entitlement to central excise exemption for goods intended for the public distribution system. The tribunal's findings that there was no clandestine removal, no evidence of diversion, and no end-use condition for the exemption were sustained as well-reasoned, and the SC declined to interfere with the impugned order. Case-Laws Central Excise Mon, 06 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779594