2023 (9) TMI 1105

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....king and is registered with the Central Excise authorities for storage and sale of petroleum products at Mughalsarai and Kanpur Terminal. The appellant was receiving duty paid imported goods, like High Speed Diesel through the pipeline from Haldia. The appellant was also receiving bonded excisable goods and duty paid excisable goods sold by the appellants. The indigenous imported goods is very common for storage. The said petroleum product was sold to the customers under the cover of invoices. In the invoices, the duty amount was reflected under the head "Customs/Excise". The HSD was not notified under the Cenvat Credit Rules/Modvat Credit Rules. Based on this, the two show-cause notices were issued to the appellant to show-cause as to why ....

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.... therefore, demand is not sustainable. We also find merit in the appellant's contention that as per the Administered Price Mechanism Scheme any excess recovery has to be deposited in the oil pool account and any deficiency is made good by oil pool account, and therefore, it cannot be said that there is excess collection of duty. It may not be exactly fit into the scheme of Section 28B of Customs Act, 1962 or Section 11D of the Central Excise Act, 1944 but it has to be accepted that the purpose of legislation of these sections is fulfilled by this provision in the Administered Price Mechanism Scheme. Another point which goes in favour of the appellants is that while fixing the price of petroleum products, the Government gives the final price....