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2019 (6) TMI 496 - AT - Central ExciseDemand of Central Excise Duty - SKO (PDS) - withdrawal of the warehousing facility, for petroleum products - N/N. 17/2004-CE (NT) dated-4/9/2004 - Department was of the view that the quantum of SKO not accounted as such at the other end, is liable to be charged to duty on the prices at which the same has been sold as MS or as HSD - HELD THAT:- Tribunal in the case of M/S. INDIAN OIL CORPORATION LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE & ST, VADODARA [2018 (9) TMI 24 - CESTAT AHMEDABAD] has held that the differential duty demand raised on inter-mixed quantity of SKO is not sustainable. Larger Bench of the Tribunal in the case of M/S JYOTI SALES CORPORATION, M/S PUNJAB FABRICATOR VERSUS CCE, PANCHKULA [2016 (11) TMI 767 - CESTAT CHANDIGARH] has held that an item is required to be assessed in the form the same is cleared from the manufacturer’s factory and not on the basis of its future use, after clearance, unless it is the requirement of entry. Appeal allowed - decided in favor of appellant.
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