2007 (3) TMI 538

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..... Appellant. Shri Y.S. Loni, J.D.R., for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. Heard both sides. 2. Both sides agree that the Appeal Nos. EDM-57, 122 and 138/06 deal with the similar issue and hence all these three appeals and its connected Stay Petitions are taken together today for disposal with the consent of both sides. 3. After hearing both sides, w .....

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..... 4 is very clear that the duty of excise levied under the said Act has to be collected on the quantity received in a refinery. He further states that this position has been upheld by the earlier Tribunal s decision in the case of Oil Natural Gas Corporation vs. CCE - 2001 (129) E.L.T. 115, which has been followed in a few of their cases. 5. In view of the settled legal position as well as the c .....

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