https://www.taxtmi.com/caselaws?id=51270 Natural gasoline liquid cleared ex-warehouse for refinery use was to be assessed at the refinery supply price fixed for that end use, not at the higher price charged to other buyers such as fertilizer manufacturers. On that basis, no differential duty could be demanded on the higher comparable price, so the connected claim for interest and penalties also failed. The Tribunal further noted that duty on ex-bond clearance had to be paid through PLA, with amounts earlier debited in RG 23A and RG 23C to be re-credited after such payment, and held that penalty under Rule 173Q was not warranted in view of the provisional nature of the assessments. en-us Fri, 05 Jul 2002 00:00:00 +0530 Thu, 23 Sep 2010 17:35:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51270 Natural gasoline liquid cleared ex-warehouse for refinery use was to be assessed at the refinery supply price fixed for that end use, not at the higher price charged to other buyers such as fertilizer manufacturers. On that basis, no differential duty could be demanded on the higher comparable price, so the connected claim for interest and penalties also failed. The Tribunal further noted that duty on ex-bond clearance had to be paid through PLA, with amounts earlier debited in RG 23A and RG 23C to be re-credited after such payment, and held that penalty under Rule 173Q was not warranted in view of the provisional nature of the assessments. Case-Laws Central Excise Fri, 05 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51270