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2012 (10) TMI 730 - CESTAT, MUMBAIDemand of duty u/s 11D - appellant received non-duty paid petroleum products and were required to discharge duty liability on the clearance of the same at the appropriate rates. - appellant holds Central Excise Registration and are engaged in storing and supplying of petroleum products - they had remitted to the exchequer only 50% of each of the duty charged – Held that:- Appellant had discharged the duty liability at 50% of the duty of normal rate applicable vide Notification No. 29/2002 dated 13-5-2002 and Notification No. 34/2002 while they collected from the buyers/customers excise duty @100% of the normal rate applicable - provisions of Section 11D are clearly attracted because they were the persons liable to pay excise duty and they also collected the excess amount by way of excise duty - appellant directed to make a pre-deposit of 50% of the duty. In respect of other demand - appellants were acting as dealers in respect of duty paid petroleum products received from refineries - the provisions of Section 11D cannot apply.
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