2016 (11) TMI 145

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.... installations and Depots throughout the country. 2. The present proceedings are with respect to Depot at Warangal where duty paid petroleum products viz., Motor Spirit (MS), High Speed Diesel (HSD) and Superior Kerosene Oil (SKO) are stored and for distribution in the market. These products are purchased by the Appellants from M/S. Hindustan Petroleum Corporation Limited (HPCL), Visakhapatnam or HPCL) Kondapali who have discharged duty liability as per the provisions of the Central Excise Act, 1944 (hereinafter referred to as "the Act"). 3. The Appellants operate under the aegis of the Ministry of Petroleum & Natural Gas (MPO & NG) and so also the other Oil Marketing Companies (OMCs) viz., Indian Oil Corporation Ltd. (IOCL), Hindusta....

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.... Similarly, in the Finance Act 1999 the Additional Duty on HSD was introduced with effect from 28.02.1999 and also the rate of duty was revised from 15% to 16 0/0. Subsequent to the Union Budget, the prices of the petroleum products were increased by the OCC. As the OMC are bound by the directives of the OCC, the duty paid stocks of HSD at the locations were sold at the revised prices. 7. During the impugned period viz., 03-07-1996 to 30-09-2000, in the invoices issued by the Appellants Warangal Depot, a composite sale price as fixed under APM was shown and billed to customers to whom duty paid goods were sold. These invoices did not contain any amount representing duty of excise 8. A Show cause Notice dated 06-09-2001 was issued to t....