TMI Blog2018 (9) TMI 1002X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondent : Shri Pakshirajan, Assistant Commissioner (AR) ORDER PER : P. DINESHA This appeal is filed by the assessee challenging the order of Commissioner of Customs dated 27.10.2005 wherein the Commissioner has after adjudication held that the assessee was liable to pay amount collected as duty, in terms of Section 28B of the Customs Act, 1962. 2. During the course of hearing, Shri Mohammed Ibrahim, advocate appeared for the assessee-appellant and Shri Pakshirajan, DR appeared for the Revenue. We have heard both the parties, perused the appeal record and have gone through various case-laws referred to during the course of arguments. 3. Brief facts that are relevant are that the appellant is engaged in refi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an Oil Corporation Ltd. Vs. CCE, Guntur 2007 (210) E.L.T. 543 (Tri.-Bang.) c. Indian Oil Corporation Ltd. Vs. CCE, Visakhapatnam 2007 (211) E.L.T. 590 (Tri.-Chennai) d. Hindustan Petroleum Corporation Ltd. Vs. Commissioner 2003 (162) E.L.T. 391 (Tribunal) e. CESTAT Final Order No. S/435 A/577/2005 dated 7.7.2005 in the matter of BPCL Vs. CCE, Kandla f. Hindustan Petroleum Corporation Ltd. Vs. CCE, Kandla 2007 (219) E.L.T. 408 (T) 5. In one of the cases, this Bench after considering various other decisions available, has held as under: 6. We have gone through the records of the case carefully. It is seen that during the relevant periods, the prices of the petroleum products were fixed under the Administered Pric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t may not be exactly fit into the scheme of Section 28B of Customs Act, 1962 or Section 11D of the Central Excise Act, 1944 but it has to be accepted that the purpose of legislation of these sections is fulfilled by this provision in the Administered Price Mechanism Scheme. Another point which goes in favour of the appellants is that while fixing the price of petroleum products, the Government gives the final price and oil companies do not have any freedom to change this. This is the reason that there is a system of adjustment of duty paid by the oil pool account. Therefore, we allow the appeal and set aside the order of the Commissioner of Customs, Kandla. 7. Learned DR reiterated and supported the findings of the Commissioner. 8. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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