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    <title>2025 (11) TMI 829 - CESTAT MUMBAI</title>
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    <description>CESTAT MUMBAI - AT allowed the appeal, setting aside the Commissioner (Appeals) order that had confirmed excise demands and penalties. The Tribunal held excise duty must be charged on each excisable product at its own classification and transaction value on removal; intermingled SKO must bear duty at the SKO rate/price used on clearance (here, industrial SKO price), not at higher HSD/MS rates. The adjudication raising higher duty and penalties on the appellants was held legally unsustainable.</description>
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    <pubDate>Thu, 30 Oct 2025 00:00:00 +0530</pubDate>
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      <description>CESTAT MUMBAI - AT allowed the appeal, setting aside the Commissioner (Appeals) order that had confirmed excise demands and penalties. The Tribunal held excise duty must be charged on each excisable product at its own classification and transaction value on removal; intermingled SKO must bear duty at the SKO rate/price used on clearance (here, industrial SKO price), not at higher HSD/MS rates. The adjudication raising higher duty and penalties on the appellants was held legally unsustainable.</description>
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      <pubDate>Thu, 30 Oct 2025 00:00:00 +0530</pubDate>
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