2006 (8) TMI 14

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..... passed by the Commissioner, Central Excise. In this case, the demand was confirmed on the ground that appellant had cleared the duty-paid stock of petroleum product from the bulk petroleum depot, after the increase in excise duty with effect from 28.2.1999 and also collected enhanced duty from their buyers which are not deposited with revenue. We find that this issue is decided by the Tribunal in .....

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..... Tribunal in the said case was that evidence has to be brought on record that what was collected by the respondents represented the duty of excise. These observations were made by the Tribunal following earlier decision in the case of Perfect Refractories. In the present matter, we find that no evidence has been brought on record by the Revenue to show that what was collected as prices by the appel .....

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..... llecting the excess Central Excise duty. The ratio of the decision of Srichakra Tyres, relied upon by the ld. DR is not applicable to the facts of the present matter as it is not in dispute that the High Speed Diesel oil was removed from the factory on payment of duty which was already included in the price and therefore the question of including the duty which was enhanced or levied subsequent to .....

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