https://www.taxtmi.com/caselaws?id=53710 The Revenue's appeal against the demand for duty under Section 11D for excess Central Value Duty collected on imported petroleum products was dismissed by the Appellate Tribunal CESTAT, Bangalore. The adjudicating authority held that Section 11D applies only to excisable goods post a retrospective amendment, determining that imported goods are not excisable and thus not covered by Section 11D. The decision emphasized that the excess duty collected on items like HSD and Motor Spirit should not be paid to the Government. en-us Thu, 16 Dec 2004 00:00:00 +0530 Thu, 14 Oct 2010 17:27:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53710 The Revenue's appeal against the demand for duty under Section 11D for excess Central Value Duty collected on imported petroleum products was dismissed by the Appellate Tribunal CESTAT, Bangalore. The adjudicating authority held that Section 11D applies only to excisable goods post a retrospective amendment, determining that imported goods are not excisable and thus not covered by Section 11D. The decision emphasized that the excess duty collected on items like HSD and Motor Spirit should not be paid to the Government. Case-Laws Central Excise Thu, 16 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53710