TMI Blog2014 (2) TMI 1092X X X X Extracts X X X X X X X X Extracts X X X X ..... t the petroleum products being marketed by the appellant depot had been manufactured by various oil companies. We also find that the provisions of Section 11D are applicable only to the person liable to pay the duty who in respect of any goods sold has collected from his customers an amount in excess of duty assessed and paid on the goods. This provision obviously would not be applicable to a deal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there were several upward revisions administered price of petroleum products resulting in increase in duty and at every time the appellant sold the pre-price increase stock at the rate applicable at the revised prices and thereby have recovered from the customers certain amount towards excise duty which had not been paid by them. It is on this ground that show cause notice dated 26-9-2000 was issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the provisions of Section 11D are not applicable, that in this regard he relies upon the judgment of the Apex Court in the case of CCE, Meerut v. Bharat Petroleum Corporation Ltd. reported in 2011-TIOL-99-SC-CX = 2011 (272) E.L.T. 654 (S.C.) that in view of this judgment of the Hon ble Supreme Court, the impugned order is not sustainable. 4. Shri Bharat Bhushan, the learned SDR defended the im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chased from different oil companies. Therefore, the provisions of Section 11D are not applicable to the appellant. The issue involved in this matter is also covered by the judgment of the Apex Court in the case of CCE, Meerut v. BPCL (supra). In view of this, the impugned order is not sustainable. The same is set aside. The appeal is allowed. (Dictated and pronounced in the open court) - - Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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