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2006 (11) TMI 438 - CESTAT, BANGALOREDuty demands u/s 11D - Orders-in-Original - Non-filing of appeal against an Order - Res judicata - HELD THAT:- It is seen that during the relevant periods, the prices of the petroleum products were fixed under the Administered Price Mechanism (APM). The appellants have explained that whenever there is excess collection of duty, the same is surrendered to the oil pool account. In the Commissioners of Customs, Visakhapatnam and Chennai have already decided the issue in favour of the appellants. These orders have not been appealed against by the Department. Therefore, in terms of the Apex Court judgment in the case of CCE v. Bigen Industries Ltd.[2006 (4) TMI 124 - SUPREME COURT], the Department cannot be permitted to again raise the same dispute as the issue has reached finality between the appellants and the Department. The issue is also covered by the Tribunal’s decision cited supra. In these circumstances, the impugned Orders-in-Original are set aside and the appeals are allowed.
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