https://www.taxtmi.com/caselaws?id=52133 The Appellate Tribunal CESTAT, Mumbai, allowed the appeals of Bharat Petroleum Corporation Ltd. and Hindustan Petroleum Corporation Ltd. in a case concerning the interpretation of Section 11D of the Act. The Tribunal held that the sums collected by the appellants upon the price increase of petroleum products were not represented as duties of excise to customers, making Section 11D inapplicable. Previous Tribunal decisions supported this interpretation, emphasizing the requirement for sums to be collected as representing excise duty. As the companies did not separately show these amounts as excise duty on invoices, the appeals were allowed, and the recovery proposal was set aside. en-us Thu, 16 Oct 2003 00:00:00 +0530 Fri, 10 Dec 2021 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52133 The Appellate Tribunal CESTAT, Mumbai, allowed the appeals of Bharat Petroleum Corporation Ltd. and Hindustan Petroleum Corporation Ltd. in a case concerning the interpretation of Section 11D of the Act. The Tribunal held that the sums collected by the appellants upon the price increase of petroleum products were not represented as duties of excise to customers, making Section 11D inapplicable. Previous Tribunal decisions supported this interpretation, emphasizing the requirement for sums to be collected as representing excise duty. As the companies did not separately show these amounts as excise duty on invoices, the appeals were allowed, and the recovery proposal was set aside. Case-Laws Central Excise Thu, 16 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52133