TMI Blog2014 (4) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... . Since the excess amount was not paid by the appellants to the department the same is recoverable from the appellants under Section 11D of the Central Excise Act along with interest under Section 11AB of the Act - Held that:- duty under Section 11D of the Central Excise Act cannot be demanded on imported custom duty paid goods - Following decision of Hindustan Petroleum Corpn. Ltd. Vs. CCE, Chan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E/3579/2005 110-112/CE/JAL/2005 dated 30.7.2005 7/98, 8/98 3/2002 Since the issue involved in these appeals is same, all are being taken up together for disposal. 2. The brief facts of the case are that the appellants are receiving duty paid as well as non-duty paid petroleum products from their depots. On receipt of the stock of the said petroleum product the consolidate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irmed by the Commissioner of Central Excise, Chandigarh vide different orders as indicated above. The appellants have filed these appeals against the said impugned order before this Tribunal. 3. Ld. Advocate appearing for the appellant submits that the duty paid stock constituted of two types of stock namely the imported duty paid stock as well as the indigenous duty paid stock. He submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er duty can be demanded under Section 11D of the Central Excise Act on the duty paid imported stock. We find that the Larger Bench of the Tribunal in the case of Hindustan Petroleum Corporation Ltd. (supra) has held as under :- 17 In view of the majority decision, the reference is answered as under:- On imported customs duty paid goods falling under the Schedule of Central Excise Tariff Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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