TMI Blog2018 (1) TMI 762X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant is not sustainable - appeal allowed. - Appeal No. E/85639/16 - A/91770/2017 - Dated:- 29-12-2017 - Shri Ramesh Nair, Member ( Judicial ) Ms. Mansi Patil, Advocate for Appellant Shri S.V. Nair, Asstt. Commr. ( A. R ) for Respondent ORDER The appellant being aggrieved by the Order-in-Original dt. 31.12.2015 has filed the present appeal. The brief facts of the case are that the Appellant are procuring indigenous and imported petroleum product i.e Furnace oil which was stored by them in tanks at their installation. The prices of Major petroleum products i.e MS, HSD, SKO were administered By Ministry of Petroleum Natural Gas (MOP NG), Government of India and the Oil companies could recover from the buyers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ind from the submission of the Appellant that they are neither the manufacturer nor the imported of the goods involved i.e Imported Motor Spirit and Furnace Oil. The period involved in the present case is March 94 to April 2000. I find that the issue involved is already covered by the order of Tribunal in number of cases. In case of INDIAN OIL CORPORATION LTD. Vs. CCU, KANDLA 2008 (227) E.L.T. 263 (Tri. - Ahmd.) the Tribunal held as under : 5. Show cause notice was issued to the appellants demanding differential excess CVD charged from the customers on the ground that the duty reflected in the invoice in respect of imported products was higher than the CVD actually paid at the time of clearance of imported petroleum products. The show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imbursed from the oil pool account. Therefore, assuming but not accepting that there was excess recovery of duty, the same was not retained by the appellants and was in fact, deposited with the Central Govt. Therefore, no further demand under Section 28B of the Customs Act is sustainable. (e) Further, in order No. S/ 435 A/ 577/ WZB/ 2005-C-II dated 7-7-2005, the Tribunal in the case of BPCL had allowed the appeal. BPCL also followed the same practice. (f) In addition to the above, at the time of hearing, the appellants handed over the following judgments of the Tribunal wherein it has been held that demands confirmed by the department on the same grounds have been set aside: (i) 2007 (210) E.L.T. 543 (T) - Indian Oil Corpo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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