The Tribunal dismissed the appeal noting that the issue regarding Central Excise duty on interface SKO was already decided favorably in an earlier appeal, rendering the demaands unsustainable.
The impugned order was set aside and the appeal was allowed in favour of the appellants.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MUMBAI
REGIONAL BENCH - COURT NO. I
Excise Appeal No. 87171 of 2016
(Arising out of Order-in-Appeal No. CD/517/M-II/2016 dated 11.07.2016 passed by The Commissioner of C. Excise., (Appeals), Mumbai-II.)
M/s. Hindustan Petroleum Corporation Ltd. … Appellants
B D Patil Marg, Mahul, Chembur, Mumbai-400 074.
Versus
Commissioner of Central Excise, Mumbai-II …. Respondent 9th Floor, Piramal Chambers, Jijibhoy Lane, Lalbaug, Parel, Mumbai-400 012.
APPEARANCE:
Ms. Manasi Patil, Advocate for the Appellant
Shri Rajeev Ranjan, Authorized Representative for the Respondent
CORAM:
HON’BLE MR. S.K. MOHANTY, MEMBER (JUDICIAL) HON’BLE MR. M.M. PARTHIBAN, MEMBER (TECHNICAL)
FINAL ORDER NO. A/85208/2026
Date of Hearing: 20.01.2026 Date of Decision: 20.01.2026
Per: S.K. MOHANTY
Heard both sides and perused the case records.
(a) it is a technical necessity of getting SKO sequenced as interface in between HSD and MS while clearing through pipeline;
(b) only SKO can be used as an interface SKO.
2
E/87171/2016
favourably in the case of the appellant vide Final Order No. A/86107/2025 dated 17.07.2025 in Excise Appeal No. 86130 of 2015. In view of the fact that the issue arising out of the present dispute is no more res integra, in view of the said order passed by the Tribunal, we do not find any merits in the impugned order, in confirming the adjudged demands on the appellants.
(Order dictated and pronounced in open court)
(S.K. Mohanty) Member (Judicial)
(M.M. Parthiban) Member (Technical)
SM
1 issue framed by the court
Whether Central Excise duty is payable on interface quantity of Superior Kerosene Oil supplied with Motor Spirit and High Speed Diesel.
1 provisions across 1 enactments
M/s. Hindustan Petroleum Corporation Ltd.
Commissioner of Central Excise, Mumbai-II
S.K. Mohanty
M.M. Parthiban
As recorded by the court registry
An appeal in a central excise matter before CESTAT.
Judgements on the same questions, provisions and authorities, from every court
