TMI Blog2023 (9) TMI 1105X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 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. The Tribunal has observed that the price of the petroleum products was fixed under the Administered Price Mechanism (APM) and it has been explained by the appellant that whenever there is excess collection of duty, the same is surrendered to the oil pool account and consideration the same, the proceedings against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed CVD from their customer what they have paid as CVD at the time of importation and the excess collection of CVD is recoverable under Section 28B of the Customs Act, 1962. It was found that the excess collection on account of additional duty on indigenous imported HSD at the rate of Rs.1 per litre. 2.1 The matter was adjudicated and the demand was confirmed against the appellants. 2.2 Against the said order, the appellant is before us. 3. The ld.Counsel appearing on behalf of the appellants, submits that the said issue has been decided by this Tribunal in their own cases as reported in 2008 (227) ELT 263 (Tri.-Ahmd.) and 2007 (210) ELT 543 (Tri.-Bang.). Therefore, the issue is no more res integra and accordingly, the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal and set aside the order of the Commissioner of Customs, Kandla. and in the case cited (supra) [2007 (210) ELT 543 (Tri.-Bang.)], this Tribunal has observed 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 Price Mechanism (APM). The appellants have explained that whenever there is excess collection of duty, the same is surrendered to the oil pool account. In the Commissioners of Customs, Visakhapatnam and Chennai have already decided the issue in favour of the appellants. These orders have not been appealed against by the Department. Therefore, in terms of the Apex Court judgment in the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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