https://www.taxtmi.com/caselaws?id=1385 The Tribunal set aside the orders demanding excess excise duty collected by Oil Marketing Companies - HPCL, IOCL, and BPCL under Section 11D of the Central Excise Act, 1944. It was determined that the demands were not valid as the companies were not liable under Section 11D since the excess amounts collected were not representing excise duty. The Tribunal emphasized that only manufacturers of goods could be held liable under Section 11D for amounts collected as excise duty representation, absolving the Oil Marketing Companies from the demands. en-us Fri, 09 Feb 2007 00:00:00 +0530 Mon, 14 Apr 2008 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1385 The Tribunal set aside the orders demanding excess excise duty collected by Oil Marketing Companies - HPCL, IOCL, and BPCL under Section 11D of the Central Excise Act, 1944. It was determined that the demands were not valid as the companies were not liable under Section 11D since the excess amounts collected were not representing excise duty. The Tribunal emphasized that only manufacturers of goods could be held liable under Section 11D for amounts collected as excise duty representation, absolving the Oil Marketing Companies from the demands. Case-Laws Central Excise Fri, 09 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1385