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2015 (10) TMI 726 - HC - Central ExciseDuty demand u/s 11D - Whether for the purpose of invoking the provisions of Section 11D, one need to be a manufacturer of goods or would it suffice if he is liable to pay duty of excise. The refinery/depots/installations of the Oil Companies are extended arms of the respective companies and have to be treated as a single entity - Held that:- In terms of Section 11D of the Act, the demand can only be made from the manufacturer of the goods and if any duty amount is collected in any manner as representing duty of excise. - issue has been finally put to rest by the Supreme Court (sic) in the case of Commissioner of Customs and Central Excise, Bhopal v. Indian Oil Corporation Limited reported in [2013 (12) TMI 880 - MADHYA PRADESH HIGH COURT]. Therefore, since we find that the issue had already been resolved by the Supreme Court in favour of the assessee, nothing remains to be considered in this appeal. - Decided against Revenue.
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