2005 (6) TMI 74 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai ruled that the recovery under Section 11D for a surcharge on lubricating oil cannot be upheld. The tribunal also stated that penalty and interest provisions cannot be upheld. The decision was influenced by a previous case involving Bharat Petroleum Corporation Ltd. The impugned order was set aside and the appeal was allowed.