2003 (10) TMI 109

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....r per : Gowri Shankar, Member (T)]. - Bharat Petroleum Corporation Ltd. and Hindustan Petroleum Corporation Ltd. sold from their depots mineral oil received from either their refineries or from their terminals or from refinery or terminal from other companies. Notice issued to these assessees demanded, under the provisions of Section 11D of the Act sums it was alleged that they had collected as re....

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....s was not represented as duty of excise and therefore the provision of Section 11D of the Act will not apply. In various decisions [National Organic Chemical Inds. Ltd. v. CCE - 2000 (115) E.L.T. 70; CCE v. Mahindra & Mahindra Ltd. - 2001 (132) E.L.T. 632] different benches of the Tribunal have held that unless amounts in question were collected as representing duties of excise, the provision of S....

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.... passing on to customers levies which the companies would in fact not have to pay, since the goods at which the duties were increased had already been cleared on payment of duty at a lower rate, does not reflect well on these companies and not to put too fine point on it, is nothing more than cheating the customers by making them pay taxes which the company itself has not paid. Even so, there is a....