2014 (2) TMI 1092

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....hushan, DR, for the Respondent. ORDER The appellant have a storage depot at Meerut, which was receiving duty paid petroleum products from refineries/Bonded oil installation of various oil companies. The allegation against the appellant is that during the period from November 1998 to August 2000 there were several upward revisions administered price of petroleum products resulting in increase in ....

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....ssioner, this appeal has been filed. 2. Heard both the sides. 3. Shri Amit Jain, Advocate, the learned Counsel for the appellant, pleaded that the appellant are a dealer, not a manufacturer, that the petroleum products which were sold by them were not manufactured by them, that in view of this, the provisions of Section 11D are not applicable, that in this regard he relies upon the jud....