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TMI Blog2008 (4) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... anchis, 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 impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued, the appellants used to mention excise/customs duty_____________________. 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 cause notice also pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ermination 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 Poli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Corporation. (ii) 2007 (211) E.L.T. 590 (T) - Indian Oil Corporation. (iii) 2005 (191) E.L.T. 356 (T) - Indian Oil Corporation. (iv) 2007 (219) E.L.T. 408 (T) - Hindustan Petroleum Corpn. (v) 1994 (74) E.L.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vision 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 orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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