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2021 (3) TMI 1029 - MADRAS HIGH COURTRecovery of excess duty collected at the Depot on the revised rates - refinery/depots/installations of the respondents, extended arms of the respondent company - single entity or not - liability to pay to Government on the invoice raised at the depot of the respondent against its buyer which reflected the excise duty collected - HELD THAT:- The issue has already been dealt with by the Hon'ble Division Bench of this Court in the case of COMMR. OF C. EX., COIMBATORE VERSUS HINDUSTAN PETROLEUM COPRN. LTD. [2015 (10) TMI 726 - MADRAS HIGH COURT] where it was held that in terms of Section 11D of the Act, the demand can only be made from the manufacturer of the goods and if any duty amount is collected in any manner as representing duty of excise. The learned senior standing counsel sought to distinguish the said decision. However, such an attempt has to fail because the impugned order was a common order passed in three cases concerning the Oil Companies, namely, HPCL, IOCL, BPCL -As noted by the Division Bench, the facts were common and the challenge by all the Oil Companies, namely, IOCL, HPCL and BPCL were identical before the Tribunal, and thus fully applicablr to present case. The appeal filed by the revenue is dismissed - the substantial questions of law are answered in favour of the assessee.
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