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2013 (12) TMI 880 - HC - Central ExciseMaintainability of demand u/s 11D of Excise Act – Payment collected on increased price but accordingly duty not paid - Collection of Excise duty from the customers, on account of fluctuation in rates of the petroleum products – Whether the assessee is a dealer or manufacturer – Held that:- Following M/s BPCL Vs. CCE, Meerut [2011 (9) TMI 434 - SUPREME COURT OF INDIA] - There is nothing on record to show that the respondent is a manufacturer, on the contrary, from the initiation of proceedings at the time of issuance of notice till conclusion, they are treated as dealer - once the tribunal has decided the matter based on the principles settled, there was no reason to interfere in the matter – Decided against Appellant.
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