EXCISE DUTY – seizure of vehicle for unauthorised use of rebated fuel (red diesel)
– vehicle restored on payment of £250 – taxpayer not giving notice of challenge to
seizure under paragraph 3 of Schedule 3 to CEMA- assessment to excise duty –
appeal to FTT – whether FTT erred in law in holding “deeming” provision in
paragraph 5 of Schedule 3 inapplicable due to insufficiency of evidence to show use
of red diesel in the vehicle – Yes - appeal allowed.