2015 (10) TMI 726

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....per : R. Sudhakar, J.]. - Aggrieved by the order of the Tribunal [2007 (212) E.L.T. 536 (Tribunal)] in allowing the appeal filed by the assessee, the Revenue/appellant is before this Court by filing the present appeal. Though this matter was admitted on 16-10-2008, no question of law had been framed by this Court. However, now the following substantial question of law is framed for consideration :....

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.... catering jurisdiction. The sale price of Petroleum Products are determined under the Administered Price Mechanism regardless of the source of supply. Prevailing prices under the Administered Price Mechanism are communicated to the terminals/installations/locations/depots of the Oil Companies and comes into effect immediately from the date of price revision. According to the Department, whenever t....

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.... Commissioner of Central Excise, Coimbatore, vide his order dated 15-3-2004, confirmed the demand. Challenging the same, the Oil Marketing Companies viz. IOCL, HPCL and BPCL approached the Tribunal. 3. The case of the respondent/assessee before the Tribunal is as follows : "In these appeals, the assessees have argued that to demand an amount from a person under Section 11D, the following c....

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....ereunder from the buyer of such goods in any manner as representing duty of excise, shall forthwith pay the amount so collected to the credit of the Central Government. (2) ................. (3) ................. (4) The amount paid to the credit of the Central Government under sub-section (1) or sub-section (3) shall be adjusted against the duty of excise payable by the perso....