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TMI Blog2016 (11) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... i P.S. Reddy, AR for the Respondent Order per: Sulekha Beevi, C.S., 1. The Appellants, M/s. Bharat Petroleum Corporation Limited) are Government of India Undertaking, engaged in refining and marketing of petroleum products. The Appellants have a Refinery at Mahul in Mumbai and have network of marketing installations and Depots throughout the country. 2. The present proceedings are with re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acities of various Refineries in the country and adopts the methodology in the distribution of the petroleum products within the country. In doing soy as per the directives of OCC, the products manufactured by a OMC Refinery may be sold to the other OMCs for further sale to the market. 4. The petroleum products are moved under bond from Refinery to the Further, from the Installations duty is paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.2) Act, 1998 the 'levy of Additional Duty on Motor Spirit (Petrol) at the rate of Rs. 1,000/- per KL was introduced with effect from 02.06.1998. Similarly, in the Finance Act 1999 the Additional Duty on HSD was introduced with effect from 28.02.1999 and also the rate of duty was revised from 15% to 16 0/0. Subsequent to the Union Budget, the prices of the petroleum products were increased b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sted the above show cause notice, inter alia, on the ground that Warangal Depot is not a manufacturer and therefore Section IID of the Act is not applicable. However, the adjudicating authority vide the impugned order confirmed the duty demand of Rs. 96,03,811/- on the ground that the Appellants have collected the enhanced duties on the sale of duty paid stocks of MS/HSD and hence the same is liab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orporation Ltd. v/s. CCE, Chandigarh-2013 (291) ELT 416 (Tri.Del.) v) Hindustan Petroleum Corporation Ltd. V/s. CCE, Bhopal-2013 (295) ELT 237 (Tri.-Del.) vi) Hindustan Petroleum Corporation Ltd. V/s. CCE, Meerut-2013 (298) ELT 450 (Tri.Del.) vii) CCE, Bhopal vs Indian Oil Corpn Ltd-2014(402)ELT-234(MP) viii) CCE Vs Hindustan Petroleum Corporation Ltd. - 2015(322) ELT 618(Mad) 12. Following t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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