Customs and Excise – Excise duty. The Upper Tribunal (Tax and Chancery Chamber) allowed the appeal by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber)(the FTT) upholding the taxpayer's appeal against an assessment to duty raised by the Revenue on the basis that, in contravention of various provisions of the Hydrocarbon Oils Duties Act 1979, he had wrongfully used rebated fuel in a tractor. The tribunal decided that by failing to take steps to initiate condemnation proceedings, the taxpayer had caused the tractor to be 'duly condemned' with the effect that the deeming provision in para 5 of Sch 3 to the Customs & Excise Management Act 1970 did apply.