https://www.taxtmi.com/caselaws?id=367266 The Tribunal set aside the Commissioner's order holding the appellant liable to pay duty under Section 28B of the Customs Act, 1962. Relying on precedents and the Administered Price Mechanism Scheme, excess duty collected was deemed adjusted in the oil pool account, aligning with legislative intent. The Tribunal emphasized the finality of decisions and prevented the department from re-raising the dispute. Ultimately, the appeal was allowed, and the demand was quashed, following the principle of stare decisis. en-us Wed, 12 Sep 2018 00:00:00 +0530 Tue, 18 Sep 2018 08:01:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367266 The Tribunal set aside the Commissioner's order holding the appellant liable to pay duty under Section 28B of the Customs Act, 1962. Relying on precedents and the Administered Price Mechanism Scheme, excess duty collected was deemed adjusted in the oil pool account, aligning with legislative intent. The Tribunal emphasized the finality of decisions and prevented the department from re-raising the dispute. Ultimately, the appeal was allowed, and the demand was quashed, following the principle of stare decisis. Case-Laws Customs Wed, 12 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367266