TMI Blog2015 (10) TMI 726X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner 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. - C.M.A. No. 3113 of 2008 - - - Dated:- 11-6-2015 - R. Sudhakar and K.B.K. Vasuki, JJ. M/s. S. Xavier Felix, for the Appellant. M/s. G. RM. Palaniappan, for the Respondent. JUDGMENT [Judgment per : R. Sudhakar, J.]. - Aggrieved by the order of the Tribunal [2007 (212) E.L.T. 536 (Tribunal)] in allowing the appeal filed by the assessee, the Revenue/appellant is before this Court by filing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had collected amounts representing Central Excise Duty from their buyers, in excess of the Central Excise duty paid by them at the time of clearance from their installations or on the stocks lying with them or on stock in transit on the date of price revision/rate of duty revision, and that the amount so collected in excess was not credited to the Central Government Account. Therefore, after quantifying a sum of ₹ 1,39,86,872/- as duty collected by the assessee representing excise duty in excess of the duties paid by them), a show cause notice dated 10-10-2002 came to be served on the assessee alleging contraventions for the provisions of Section 11D of the Central Excise Act, 1944. The Commissioner of Central Excise, Coimbatore, vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on finalization of assessment or any other proceedings for determination of the duty of excise relating to the excisable goods referred to in sub-section (1). 5. The Tribunal 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. For arriving at such a decision, the Tribunal has placed reliance on the decisions rendered in, 1. HPCL Ltd. v. CCE, Aurangabad [2003 (162) E.L.T. 391] 2. BPCL Ltd. v. CCE, Raipur [2002 (144) E.L.T. 672] and 3. BPCL v. CCE [2003 (158) E.L.T. 833 ] 6. It is reported by the learned counsel on either side that subsequently, the issue has been finally put to rest by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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