TMI Blog2008 (4) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... y, Member (T) S/Shri M. H. Patel, Advocate with T.C Nair, Consultant, for the Appellant. Shri K. J. Sanchis, JDR, for the Respondent. [Order per: B.S.V. Murthy, Member (T)]. - This appeal has been filed against the order of the Commissioner of Customs, Kandla demanding duty amounting to Rs. 332,93,95,779/- 2. During the material period, the appellants were engaged in receipt/storage, stock transfer and sale of imported and indigenous petroleum products manufactured in their refineries. The imported petroleum products as well as indigenous products were stored in Kandla Bonded Warehouse without payment of customs or excise duty as the case may be and duty was being paid at the time of sale or stock transfer to other location ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs initiated against HPCL accepting this stand. Similarly, the Commissioner of Customs, Chennai vide his order No. 847/03 dated 30-7-2003 held that basic customs duty + CVD taken together has to be compared with the actual duty collected from the customers for the purpose of determination under Section 28B of the Customs Act, 1962. (c) On a similar issue under Section 11 D in their own case taking the same stand in an identical case, the Commissioner (Appeals) in his order No. SDK (915)624/98 dated 14-7-1998 decided on their favour. Commissioner of Central Excise, Mumbai-I in his order No. 01 /MI/2004 dated 29-3-2004 also took a similar stand. (d) According to the Policy of the Government under the Administered Price Mechanism Scheme t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontention that as per the Administered Price Mechanism Scheme any excess recovery has to be deposited in the oil pool account and any deficiency is made good by oil pool account, and therefore, it cannot be said that there is excess collection of duty. It 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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