2002 (9) TMI 148

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....]. - The appeal is directed against the order passed by Commissioner of Central Excise dated 25-10-2001. The only issue arising in this appeal is whether a demand can be raised under Section 11D of the Central Excise Act, 1944 against a dealer. In other words, so long as the appellant is not a manufacturer can a demand under Section 11D be maintainable against it. 2. The show cause notice was rec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....petroleum products received from the installations are extended arm of the said installations and the sale is based on the administered prices, which are approved by Ministry of Petroleum. They are also registered dealer, duly registered with the Central Excise Department under Rule 174 of the Central Excise Rules, and therefore demand under Section 11D would be maintainable. According to the lear....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....alified as one who is liable to pay duty under the Central Excise Act or the rules made thereunder. The liability to pay a duty is on the manufacturer and not to the dealer. The learned Counsel further pointed out that the decision of the Andhra Pradesh High Court had given an interpretation to the term 'every person' under sub-section (1) of Section 11D before the amendment referred above as the ....