https://www.taxtmi.com/caselaws?id=240910 The Tribunal analyzed the interpretation of Section 11D of the Central Excise Act in a case involving Petroleum Product manufacturers accused of collecting excess amounts as excise duty due to price changes. Emphasizing the need for evidence to establish excise duty collection, the Tribunal dismissed the Revenue's claim for lack of proof. Referring to previous judgments and regulatory mechanisms for price fixation, the Tribunal set aside the impugned orders and allowed the appeals, aligning with Supreme Court rulings and CBEC instructions that demands under Section 11D require factual substantiation. en-us Wed, 17 Apr 2013 00:00:00 +0530 Thu, 05 Dec 2013 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240910 The Tribunal analyzed the interpretation of Section 11D of the Central Excise Act in a case involving Petroleum Product manufacturers accused of collecting excess amounts as excise duty due to price changes. Emphasizing the need for evidence to establish excise duty collection, the Tribunal dismissed the Revenue's claim for lack of proof. Referring to previous judgments and regulatory mechanisms for price fixation, the Tribunal set aside the impugned orders and allowed the appeals, aligning with Supreme Court rulings and CBEC instructions that demands under Section 11D require factual substantiation. Case-Laws Central Excise Wed, 17 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240910