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2023 (8) TMI 739 - CESTAT CHENNAILiability to pay Excise Duty u/s 11D of CEA - price escalation clause - appellant is a registered dealer/depot - appellant had collected amounts representing Central Excise duty from the buyer in excess of the duty paid by them at the time of the clearance - the excess amount so collected not credited to the Central Government - HELD THAT:- The Hon’ble Supreme Court in the case of Bharath Petroleum Corporation Limited [2011 (9) TMI 434 - SUPREME COURT] had an occasion to consider the very same issue and held apart from the fact that in view of the period involved in the present appeal, viz. July 1997 to August 2000, there is no infirmity in the impugned order passed by the Tribunal on merits, the present appeal is otherwise not maintainable under Section 35-L(b) of the Act as it does not involve determination of any question having relation to the rate of duty of Excise or to the value of goods for the purpose of assessment. The very same issue was considered by the Hon’ble High Court of Madhya Pradesh in the appellant’s own case [2013 (12) TMI 880 - MADHYA PRADESH HIGH COURT] and the demand was set aside holding that the duty demand on the registered dealer under Section 11D cannot be sustained. Thus, the demand cannot sustain. The impugned order is set aside - appeal allowed.
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