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2015 (5) TMI 336 - AT - Central ExciseDuty demand u/s 11D - sale of petroleum products - 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 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) of the Act. Same has been affirmed by the Hon'ble High Court of Madhya Pradesh in appellant's own case. In these circumstances, we hold that appellant is not required to pay duty under section 11(D) of the Act. - Decided in faovour of assessee.
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