TMI Blog2006 (11) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... avour 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. - Dr. S.L. Peeran, Shri T.K. Jayaraman, JJ. REPRESENTED BY : S/Shri G. Shivadass, Advocate and Anoop K.G., Asst. Manager (Taxation), for the Appellant. S/Shri K. Sambi Reddi and Anil Kumar, JDRs, for the Responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the period when the prices of petroleum products were subjected to the Administered Pricing Mechanism (APM) formulated by the Government of India and implemented through the Ministry of Petroleum and Natural Gas. Under the APM, the Oil Coordination Committee, a Wing of the Ministry of Petroleum and Natural Gas were fixing the prices of all the petroleum products and gas at refinery level. The Committee also fixed the retail commission to be enjoyed by retail outlets or the dealers. Uniformity in consumer pricing was ensured by the Oil Coordinating Committee by fixing an uniform ex-refinery and uniform ex-storage point price and by fixing the uniform retail margin. The duty was paid by the appellants on the ex-storage point price on the bas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll be excess collection of duty. The Oil Coordination Committee has formulated detailed guidelines and procedure in this regard. The procedure is as follows. Whenever the duty paid by the appellants is more than the duty collected by them for a particular period from their customers, the appellants make a claim on the Government through the oil pool account for reimbursement of the excess duty paid. On the contrary whenever, the appellants had collected more duty than what is paid by them during the particular period, they surrender the same to the Government through the oil pool account. In the present appeal for the period from July 1998 to December 1998, the appellants had surrendered a total amount of Rs. 4,58,63,157/-. A similar practi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ZB-C-II dated 7-7-2006 in the case of BPCL has set aside a similar demand and held that as CVD was not shown separately in the invoice, no demand for CVD can be raised. 4. In respect of the appeals of M/s. IOC Ltd. and M/s. BPCL, the demands under Section 11D of the Central Excise Act, 1944 have been made for the period mentioned above. In these cases also, it has been urged that the excess amounts collected have been surrendered to the oil pool account. 5. We have heard the learned Departmental Representative who re-iterated the findings of the Commissioner. 6. We have gone through the records of the case carefully. It is seen that during the relevant periods, the prices of the petroleum products were fixed under the Administered Pri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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