https://www.taxtmi.com/caselaws?id=221829 Cess under section 15(2) of the Oil Industry (Development) Act, 1974 is payable on the quantity received in the refinery, not on the Bill of Lading quantity, and the revenue's demand on excess intake reflected in refinery records was upheld. The Commissioner (Appeals) had no power to remand after that power was withdrawn, so the remand order was unsustainable. The assessee's claim that shortages should be adjusted against excess cess in monthly assessments was required to be examined by the original authority, subject to unjust enrichment where applicable. The appellate order was set aside and the assessments were directed to be finalised afresh in accordance with law. en-us Tue, 03 Jul 2012 00:00:00 +0530 Tue, 02 Apr 2013 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221829 Cess under section 15(2) of the Oil Industry (Development) Act, 1974 is payable on the quantity received in the refinery, not on the Bill of Lading quantity, and the revenue's demand on excess intake reflected in refinery records was upheld. The Commissioner (Appeals) had no power to remand after that power was withdrawn, so the remand order was unsustainable. The assessee's claim that shortages should be adjusted against excess cess in monthly assessments was required to be examined by the original authority, subject to unjust enrichment where applicable. The appellate order was set aside and the assessments were directed to be finalised afresh in accordance with law. Case-Laws Central Excise Tue, 03 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221829