2014 (4) TMI 135

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a, Advocate For the Respondent: Shri R.K. Verma, D.R. JUDGEMENT Per Sahab Singh: These are four appeals filed by M/s Indian Oil Corporation (hereinafter referred to as appellants) against the Order-in-Original passed by Commissioner of Central Excise, as per details given below :- Appeal No Order-in-Original No. Period E/3463/2005 108-109/CE/JAL/2005 dated 31.7.2005 2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....were charging excess amount from their customers on duty paid stocks though the duty earlier paid by them at the lower rate. Since the excess amount was not paid by the appellants to the department the same is recoverable from the appellants under Section 11D of the Central Excise Act along with interest under Section 11AB of the Act. Accordingly for Show Cause Notices were issued demanding under ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....xcise Act in view of the decision of Larger Bench in the case of Hindustan Petroleum Corpn. Ltd. Vs. CCE, Chandigarh 2012-TIOL-619-CESTAT-MUM-LB. He submits that in view of the finding of the Larger Bench no duty is demandable from them and their appeals need to be allowed. 4. The ld. Departmental representative appearing for the Revenue reiterates the findings of the lower authority. 5. Aft....