TMI Blog2006 (8) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... sented excise duty – Demand not sustainable - Appeal No. E/1077/2002 - Final Order No. 713/2006-EX. - Dated:- 28-8-2006 - Appellant filed this appeal against the adjudication order 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 incre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llected as representing duty of excise from the customers. The facts in the case of Mahindra Mahindra no doubt are different from the facts in the present matter but the observation of the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oleum products are fixed by the Oil Coordination Committee which increased the prices of the High Speed Diesel Oil and there is nothing on record to show that the prices were increased for collecting 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the depot. There is no evidence produced on record to show that what the appellant collected as a price from their buyer represented central excise duty. In these circumstances, we find that in view of the earlier order passed by the Tribunal, the demand is not sustainable. We set aside the impugned order and allow the appeal. Dictated and pronounced in open Court. - - TaxTMI - TMITax - Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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