2005 (6) TMI 74

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....on, Member (T)]. - The price of lubricating oil sold ex-depot, of the appellant, had additional surcharge of Rs. 1.60 per litre and duty was paid. Stocks held as on 25-10-1996, were also charged to this duty by addition of this amount. Depot is duty paid depot. 2. Since the duty recovered ex-depot of the appellant included duty on this surcharge of Rs. 1.60 per litre, action under Section 11D w....