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2015 (1) TMI 815 - AT - Central ExciseDuty demand u/s 11D - duty variation due to re-determination of petroleum products - Held that:- Section 11D requires that "every person who is liable to pay duty under this Act or the rules made thereunder, and has collected any amount in excess of the duty assessed or determined and paid on any excisable goods under this Act or the rules made thereunder from the buyer of such goods in any manner as representing duty of excise, shall forthwith pay the amount so collected to the credit of the Central Government." The main ingredients of this Section are that a person should have collected an amount (in excess of the duty assessed) in any manner as representing duty of excise from the buyer of such goods. In the instant case, we find that only a composite price under the administered pricing mechanism has been charged from the buyers under relevant invoices. We do not find any amount has been charged representing the same as duty of excise. Therefore, one of the main ingredient to attract Section 11D is lacking in this case - Following decision of M/s. Hindustan Petroleum Corporation Ltd. vs. CCE, Aurangabad [2003 (6) TMI 149 - CESTAT, MUMBAI] - Matter remanded back - Decided in favour of assessee.
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