TMI Blog2021 (3) TMI 1029X X X X Extracts X X X X X X X X Extracts X X X X ..... 11D of the Act, the demand can only be made from the manufacturer of the goods and if any duty amount is collected in any manner as representing duty of excise. The learned senior standing counsel sought to distinguish the said decision. However, such an attempt has to fail because the impugned order was a common order passed in three cases concerning the Oil Companies, namely, HPCL, IOCL, BPCL -As noted by the Division Bench, the facts were common and the challenge by all the Oil Companies, namely, IOCL, HPCL and BPCL were identical before the Tribunal, and thus fully applicablr to present case. The appeal filed by the revenue is dismissed - the substantial questions of law are answered in favour of the assessee. - Civil Misce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Government? 3.We have heard Mr.V.Sundareswaran, learned Senior Standing Counsel appearing for the appellant/revenue and Mr.M.N.Bharathy, learned counsel appearing for the respondent/assessee. 4.We need not labour much to take a decision in this appeal as the issue has already been dealt with by the Hon'ble Division Bench of this Court in the case of Commissioner of Central Excise, Coimbatore vs. M/s.Hindustan Petroleum Corporation Ltd. [2015 (322) ElT 618 (Madras)] . 5.The learned senior standing counsel sought to distinguish the said decision. However, such an attempt has to fail because the impugned order was a common order passed in three cases concerning the Oil Companies, namely, HPCL, IOCL, BPCL. The appeal filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he amount so collected in excess was not credited to the Central Government Account. Therefore, after quantifying a sum of ₹ 1,39,86,872/- as duty collected by the assessee representing excise duty in excess of the duties paid by them), a show cause notice dated 10-10-2002 came to be served on the assessee alleging contraventions for the provisions of Section 11D of the Central Excise Act, 1944. The Commissioner of Central Excise, Coimbatore, vide his order dated 15-3- 2004, confirmed the demand. Challenging the same, the Oil Marketing Companies viz. IOCL, HPCL and BPCL approached the Tribunal. 5.The Tribunal held that in terms of Section 11D of the Act, the demand can only be made from the manufacturer of the goods and if a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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