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COMMR. OF C. EX., COIMBATORE Versus HINDUSTAN PETROLEUM COPRN. LTD.

2015 (10) TMI 726 - MADRAS HIGH COURT

Duty 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 repr .....

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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 present appeal. Though this matter was admitted on 16-10-2008, no question of law had been framed by this Court. However, now the following substantial question of law i .....

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ed to as HPCL) holds Central Excise Registration Certificate for storage and sale of duty paid/bonded petroleum products. HPCL receives duty paid Motor Spirit and High Speed Diesel from their installations at Cochin and Mangalore and effect sales to their retail outlets and to certain direct customers falling within its catering jurisdiction. The sale price of Petroleum Products are determined under the Administered Price Mechanism regardless of the source of supply. Prevailing prices under the .....

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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 Cent .....

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ty. (b) The amount had to be collected by any person on excisable goods. (c) That person should have collected any amount from the buyer of such excisable goods in any manner as representing the duty of excise. 4. Section 11D of the Central Excise Act, 1944 reads as follows : (1) Notwithstanding anything to the contrary contained in any order or direction of the Appellate Tribunal or any Court or in any other provision of this Act or the rules made thereunder, every person wh .....

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