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CCE, Jalandhar Versus Bharat Petroleum Corporation Ltd.

2016 (7) TMI 1144 - CESTAT CHANDIGARH

Duty liability - whether the respondent is liable to pay duty under section 11 D being a dealer and not being a manufacturer of the goods? - Held that:- The said issue came up before the Hon’ble Apex Court in their own case reported (2011 (9) TMI 434 .....

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e respondent under section 11 D of Central Excise Rules, 1944. We also find from the records, no excess duty has been recovered by the respondents. Therefore, we do not find any infirmity in the impugned order and the same is upheld. The appeals file .....

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dvocate - for the respondent ORDER As the issue involved in these appeals is common, therefore all appeals are disposed of by this common order. 2. The facts of the case are that the respondent is a dealer who purchased the goods from parent company .....

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dent has recovered higher excise duty from their buyers. In that circumstance, the excise duty recovered is required to be paid under section 11 D of Central Excise Act, 1944. In the circumstances, the proceedings were initiated against the responden .....

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