2007 (6) TMI 560

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....) 1. The appellant is a public sector oil company. 2. Duty demand has been made under the impugned orders on the ground that the appellant had realised more duty of excise than had been remitted with the authorities. Based on this finding, the appellant has been directed to make deposit in terms of Section 11D of the Central Excise Act 1944. 3. It is noted that the same dispute between the part....

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....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." The main ingredients of this Section are that a person should have collected an amount (in excess of the duty assessed) in any manner as representing duty of excise from the buyer of such goods. In the instant case, we find that only ....