https://www.taxtmi.com/caselaws?id=246442 The Appellate Tribunal CESTAT NEW DELHI ruled in a case involving a public sector company's liability for additional excise duty and basic excise duty on High Speed Diesel sold post-budget price. The Tribunal found that the appellant, who received the HSD from other entities that had already paid duty, was not liable to pay duty under Section 11D of the Central Excise Act, 1944. Consequently, the Tribunal set aside the order demanding payment from the appellant, emphasizing that Section 11D(1) applies to the manufacturer of goods who has paid the assessed duty. en-us Tue, 17 Apr 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:22:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246442 The Appellate Tribunal CESTAT NEW DELHI ruled in a case involving a public sector company's liability for additional excise duty and basic excise duty on High Speed Diesel sold post-budget price. The Tribunal found that the appellant, who received the HSD from other entities that had already paid duty, was not liable to pay duty under Section 11D of the Central Excise Act, 1944. Consequently, the Tribunal set aside the order demanding payment from the appellant, emphasizing that Section 11D(1) applies to the manufacturer of goods who has paid the assessed duty. Case-Laws Central Excise Tue, 17 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246442