2006 (11) TMI 526

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..... rd both sides and perused record. 2. Miscellaneous Application is allowed and we proceed with the Appeal. 3. The duty demand is on the basis that the appellant had recovered Central Excise duty from their buyers in regard to imported fuels distributed in India. The demand has been confirmed under Section 28B of Customs Act on the basis that excess collection of CVD had not be deposited to the .....

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..... but no amount is indicated. The explanation is that common invoice proforma is used by the appellant and there is no collection of any excise duty. 6. The Section applies to collection of any amount as representing duty. The invoice does not disclose collection of any amount in the guise of duty. The issue also remains decided in favour of the assessees by the earlier orders of the Tribunal. In .....

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