2007 (6) TMI 560 - AT - Central Excise

Summary

Issues involved: Duty demand u/s Section 11D of the Central Excise Act 1944.

Issue 1: Duty demand under Section 11D

The appellant, a public sector oil company, faced duty demand for allegedly realizing more excise duty than remitted. The Tribunal noted a previous dispute where they ruled in favor of the appellant. The Tribunal found that Section 11D was not applicable as the appellant had not collected any amount representing excise duty from buyers, only charging a composite price under the administered pricing mechanism. Consequently, the impugned order was set aside, and the appeal was allowed based on the lack of a crucial ingredient to attract Section 11D.

Conclusion:

The judgment by the Appellate Tribunal CESTAT, New Delhi, in the case involving duty demand u/s Section 11D of the Central Excise Act 1944 favored the appellant, a public sector oil company, as it was found that the appellant had not collected any amount representing excise duty from buyers, leading to the dismissal of the duty demand.