TaxTMI 
TaxTMI 
2015 (5) TMI 336
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....: Shri M S Negi, DR ORDER Per: Ashok Jindal: The short issue following in the matter is that whether appellants are required to pay duty in accordance with the provision with Section 11(D) of the Central Excise Act, 1944 or not. 2. The facts of the case are that the appellant are depots of IOCL and they are receiving duty paid petroleum products from refineries. Thereafter, they are selling go....
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....ion Ltd. Satna 3. The show cause notice was adjudicated and demand under section 11(D) of the Act was confirmed. Aggrieved from the said orders, appellants are before us. 4. The Ld. Counsel for the appellant submits that as appellants are not manufacturer or producer of the goods and as per section 3 of the Central Excise Act, 1944 duty is payable by the manufacturer or producer of the goods. Th....
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....ntral Excise duty collected by BPDs of IOC was not paid to the credit of Central Government have been calculated and shown in Charts Annexed as Annexure-E. Scrutiny of sample invoices provided by ICO in respect of the BPDs of IOC clearly show the recovery of amount in the form of increased duty separately. Thus, it appears that the IOC had recovered an amount in excess of the duty paid and had not....