2023 (7) TMI 194 - SCH - Central Excise

Marketability/saleability/dutiability - manufacture of petroleum products and organic chemicals - Low Sulphur Heavy Stock (LSHS) - Long Residues (LR) - Refinery gases (RG) - captive consumption - eligibility for exemption under notification 67/95 - It was held by CESTAT that Revenue having failed to establish marketability of the impugned goods in the present ten show cause notice which have been adjudicated as per the impugned order cannot succeed on the leviability of duty of excise on the impugned goods. Since the appeal of revenue cannot succeed on this ground the other issues and ground of admissibility of exemption under Notification No 67/95-CE etc. need not be considered. HELD THAT - There are no ground to interfere with the impugned judgment - appeal dismissed.

Summary

The Supreme Court of India in Citation 2023 (7) TMI 194 - SC Order heard arguments from both sides and dismissed the appeal, upholding the judgment of the Customs, Excise and Service Tax Appellate Tribunal, Mumbai in Excise Appeal No. 3074 of 2006 [2022 (382) E.L.T. 640 (Tri. - Mum.)].