2021 (3) TMI 1029

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....ms, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai ['the Tribunal' for brevity] in Final Order No.152/2007. 2.The revenue has raised the following substantial questions of law for consideration: "a) Whether the Appellate Authority is correct in holding that the respondent cannot be demanded for the excess duty collected at the Depot on the revised rates, under Section 11D of the Central Excise Act, 1944? b)Whether for the purpose of invoking the provisions of Section 11D, it is suffice if the respondent is liable to pay duty on the ground that the refinery/depots/installations of the respondents are extended arms of the respondent company and therefore requires to be treated as a single en....

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....um products. HPCL receives duty paid Motor Spirit and High Speed Diesel from their installations at Cochin and Mangalore and effect sales to their retail outlets and to certain direct customers falling within its 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 there had been a price revision or increase in the rate of duty on the petroleum products, the assessee had collected amounts repr....