CESTAT Allows Appeal, Grants Full Duty Exemption on SKO for Public Distribution, Citing No Willful Suppression.

The appellant faced charges of evading central excise duty on SKO cleared from a refinery for public distribution. The CESTAT determined there was no willful suppression or misdeclaration to defraud the exchequer, referencing the Supreme Court's Nizam Sugar Factory judgment. It concluded that subsequent show cause notices did not involve suppression of facts already known to authorities. Given that the goods were for public distribution with inevitable intermixing, the CESTAT, citing the Dalmia Dadri Cement Ltd. case, granted full duty exemption after clearance. The appeal against the recovery of central excise duty was thus allowed. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X