TMI Blog2015 (5) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... is required to be paid to the department under Central Excise Act, 1944 Held that:- As held by larger bench of this Tribunal in the case of Hindustan Petroleum Corporation Ltd. (2012 (6) TMI 246 - CESTAT, MUMBAI), duty is payable by manufacturer or producer of the goods and being appellant before is not a manufacturer or producer of the goods, therefore not liable to pay duty under section 11(D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g duty paid petroleum products from refineries. Thereafter, they are selling goods on the price fixed by the Government of India. Revenue is of the view that as the price at which goods are sold from the depot are higher than the goods cleared from the refineries and goods are duty paid. Therefore, excess duty collected by the appellant at depots is required to be paid to the department under Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Central Excise Act, 1944 duty is payable by the manufacturer or producer of the goods. Therefore, they are not liable to pay duty. To support this contention she relied on the decision of the Larger Bench of this Tribunal case ofHindustan Petroleum Corporation Ltd. Vs. C.C.E. Chandigarh-2007 (279) E.L.T. 367 (Tri-LB) . She also relied on their own case reported in 2014 (302) E.L.T. 234 (MP). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eparately. Thus, it appears that the IOC had recovered an amount in excess of the duty paid and had not deposited the same to the credit of Central Government. 8. We have gone through the Annexure to the Show cause notice which says that Show Cause Notice has been issued to the depots not to the refineries, which is also reproduced here as under: S.No. Name of the Depot of M/s. IOC falling ..... X X X X Extracts X X X X X X X X Extracts X X X X
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