2007 (3) TMI 538

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....n, Advocate, for the Appellant. Shri Y.S. Loni, J.D.R., for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. Both sides agree that the Appeal Nos. EDM-57, 122 and 138/06 deal with the similar issue and hence all these three appeals and its connected Stay Petitions are taken together today for disposal with the consent of both sides. 3.&em....

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....il Industries (Development) Act, 1974 is very clear that the duty of excise levied under the said Act has to be collected on the quantity received in a refinery. He further states that this position has been upheld by the earlier Tribunal's decision in the case of Oil & Natural Gas Corporation vs. CCE - 2001 (129) E.L.T. 115, which has been followed in a few of their cases. 5. In view of t....