Appellant Liable for Differential Excise Duty on Motor Spirit Transfers from Korukkupet Terminal per Section 11D.

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....Valuation - stock transfer - Motor Spirit (MS) - the demand of duty is not from depots but from Korukkupet terminal who have stock transferred the petroleum products to the depots. - Appellant is liable to pay the differential excise duty recovered in terms of Section 11D.....