2023 (9) TMI 1554 - SCH - Central Excise

Demand of differential Central Excise duty with interest and penalties - intermixing of SKO with MS/HSD during movement of these petroleum products though pipeline - quantification of duty of intermixed part of SKO and MS/HSD - demand solely based on CBEC Circular No. 636/27/2002-CX dated 22.04.2002 - it was held by CESTAT that ' The differential duty demand raised on interface quantity of SKO is clearly not sustainable' - HELD THAT - There are no reason to interfere with these appeals - The appeals are accordingly dismissed.

Summary

The Supreme Court of India dismissed the appeals after considering the facts and circumstances of the case. No reason was found to interfere with the appeals.