2008 (4) TMI 93

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...., for the Appellant. Shri K. J. Sanchis, JDR, for the Respondent. [Order per: B.S.V. Murthy, Member (T)]. - This appeal has been filed against the order of the Commissioner of Customs, Kandla demanding duty amounting to Rs. 332,93,95,779/- 2. During the material period, the appellants were engaged in receipt/storage, stock transfer and sale of imported and indigenous petroleum products ma....

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....irst in first out (FIFO). In the invoice issued, the appellants used to mention excise/customs duty_____________________. 5. Show cause notice was issued to the appellants demanding differential excess CVD charged from the customers on the ground that the duty reflected in the invoice in respect of imported products was higher than the CVD actually paid at the time of clearance of imported petr....

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.... collected from the customers for the purpose of determination under Section 28B of the Customs Act, 1962. (c) On a similar issue under Section 11 D in their own case taking the same stand in an identical case, the Commissioner (Appeals) in his order No. SDK (915)624/98 dated 14-7-1998 decided on their favour. Commissioner of Central Excise, Mumbai-I in his order No. 01 /MI/2004 dated 29-3-2004....

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....ove, at the time of hearing, the appellants handed over the following judgments of the Tribunal wherein it has been held that demands confirmed by the department on the same grounds have been set aside: (i) 2007 (210) E.L.T. 543 (T) - Indian Oil Corporation. (ii) 2007 (211) E.L.T. 590 (T) - Indian Oil Corporation. (iii) 2005 (191) E.L.T. 356 (T) - Indian Oil Corporation. (iv) 2007 (219....