https://www.taxtmi.com/caselaws?id=52276 The appeal by M/s. HPCL against a demand of Rs. 41,73,015 u/s 11D(3) of the Central Excise Act, 1944 was successful. The dispute arose from the sale of petroleum products from the appellants' depot, involving products from HPCL's terminals and other oil companies. The discrepancy in prices before and after revision led to the demand. The Tribunal ruled that Section 11D was not applicable as no specific amount representing duty of excise was collected from buyers. Consequently, the demand was set aside, and HPCL's appeal was allowed. en-us Wed, 11 Jun 2003 00:00:00 +0530 Mon, 04 Oct 2010 16:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52276 The appeal by M/s. HPCL against a demand of Rs. 41,73,015 u/s 11D(3) of the Central Excise Act, 1944 was successful. The dispute arose from the sale of petroleum products from the appellants' depot, involving products from HPCL's terminals and other oil companies. The discrepancy in prices before and after revision led to the demand. The Tribunal ruled that Section 11D was not applicable as no specific amount representing duty of excise was collected from buyers. Consequently, the demand was set aside, and HPCL's appeal was allowed. Case-Laws Central Excise Wed, 11 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52276