2000 (12) TMI 148 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Court No. III, New Delhi ruled that excise duty on crude oil should be based on the quantity received in the refinery, not on the quantity loaded in the ship. The Commissioner wrongly levied duty on the oil on board the vessel, contrary to Section 15(2) of the Oil Industries Development Act. The order was set aside, and the Commissioner was directed to levy duty on the actual quantity received in the refinery. If a larger quantity is later confirmed, duty can be levied on the excess. The appeal was allowed.