2014 (2) TMI 1092

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...., for the Appellant. Shri Bharat Bhushan, 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 pet....

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....ion 11AC. Against this order of the Commissioner, 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 applicabl....

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....e person liable to pay the duty who in respect of any goods sold has collected from his customers an amount in excess of duty assessed and paid on the goods. This provision obviously would not be applicable to a dealer who sells the duty paid goods purchased from other manufacturers. The appellant, a HPCL Depot were admittedly selling duty paid petroleum products purchased from different oil compa....