2011 (9) TMI 434

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.... for the Appellant. S/Shri Joseph Vellapally, Sr. Advocate, Parijat Sinha, Ms. Reshmi Ree Sinha, Anil Kumar Mishra, Vikram Ganguly and S.C. Ghosh, Advocates, for the Respondent. [Order]. - This appeal, by the revenue, under Section 35-L(b) of the Central Excise Act, 1944 (for short, "the Act") is directed against Final Order No. 455/2002-A dated 25th September 2002 [2002 (146) E.L.T. 646 ....

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....-section (1) of Section 11D of the Act, with retrospective effect from 20th September 1991, by Section 103 of the Finance Act, 2000, had no application to the period in question, the Tribunal held as follows : "There is no dispute before us that demand sustained by the Commissioner was in respect of the goods which were not manufactured by the appellant. Before the Andhra Pradesh High Court the....

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.... the manufacturer of the concerned goods. In the result, we set aside the impugned order and allow the appeal." 4. Mr. Arijit Prasad, learned counsel appearing on behalf of the revenue, has vehemently submitted that having collected the Excise duty from the customers, on account of fluctuation in rates of the petroleum products on the stocks lying at various depots, the assessee cannot den....

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....ation to the liability of the assessee under Section 11D of the Act. He has further submitted that similar appeals, in the case of the assessee itself, were decided by the Tribunal, Mumbai bench, against the revenue. The special leave petitions (Nos. 5807-5811/2004), preferred by the revenue against the said orders were dismissed vide order dated 26th July 2004. 6. In our opinion, apart fr....