https://www.taxtmi.com/caselaws?id=120817 The Tribunal set aside the impugned order, ruling in favor of the appellant. It concluded that the Commissioner's determination that the imported goods were excisable was incorrect. The Tribunal found that Section 11D of the Central Excise Act did not apply to imported goods, as established by previous judicial authorities. Therefore, the demand for excess amounts collected as duty on imported petroleum products was unsustainable. The decision was based on the interpretation of Section 11D and the established legal position that excess amounts collected on imported goods did not constitute excisable goods. en-us Fri, 09 Feb 2007 00:00:00 +0530 Mon, 05 Feb 2024 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120817 The Tribunal set aside the impugned order, ruling in favor of the appellant. It concluded that the Commissioner's determination that the imported goods were excisable was incorrect. The Tribunal found that Section 11D of the Central Excise Act did not apply to imported goods, as established by previous judicial authorities. Therefore, the demand for excess amounts collected as duty on imported petroleum products was unsustainable. The decision was based on the interpretation of Section 11D and the established legal position that excess amounts collected on imported goods did not constitute excisable goods. Case-Laws Central Excise Fri, 09 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120817