TMI Blog2004 (12) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... 00 passed by the Commissioner of Central Excise, Mangalore. 2.The issue involved is whether the appellants are liable to pay the amount collected by them in excess of CV Duty paid in respect of HSD, FO Motor Spirit and SKO imported by them during the period from 1-3-1994 to 30-9-1996. The appellants clear indigenous and imported petroleum products. It was noticed that during the period from 1-3- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lected any amount from the buyer of any goods in any manner as representing duty of excise shall forthwith pay with the amount so collected to the credit of the Central Government. In the instant case it appears that the excess duty collected is rightly demanded from the assessee in terms of the Section 11D of CEA 1944. (ii) Further, the assessee should have issued invoice other than Rule 52A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondents. 4.The learned JCDR urged that the respondents collected CV duty in excess of what they had paid to the exchequer through invoices under Rule 57A. Even though the goods are imported since they are liable to pay countervailing duty which is equal to the Central Excise duty, Section 11D is applicable. It was also contended that there is a possibility of buyers of petroleum products ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the entire issue, we find that the Commissioner has carefully analysed each ingredient of Section 11D in para 8 of his OIO. Prior to the amendment of Section 11D by the Finance Act 2000, the expression used was "Every person who has collected any amount from the buyer of any goods". However, after the retrospective amendment w.e.f. 20-9-1991, the expression used is "Every person who is liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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