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TMI Blog2013 (12) TMI 880X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal has decided the matter based on the principles settled, there was no reason to interfere in the matter – Decided against Appellant. - C. E. A. No. 9 of 2013 - - - Dated:- 12-12-2013 - Rajendra Menon And Anil Sharma,JJ. For the Appellant : Shri Sushrut Dharmadhikari, learned counsel ORDER As per Rajendra Menon, J :- Heard on the question of admission. 2. This appeal under 35-G (1) of the Central Excise Act, 1944 has been filed challenging an order dated 22.10.2012 passed by the Customs Excise Service Tax Appellate Tribunal West Zonal Bench, Mumbai. By a common order passed as indicated hereinabove, more than 23 appeals have been decided and in one of the appeals decided pertaining to the Respondent/Indian Oil Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the value prevailing at the time of clearance from refineries. Due to change in the budget as sometimes the price of the petroleum product are increased and at times it is decreased. The appellants and other similarly situated dealers were clearing goods from the depot at the revised price. It was the case of the revenue of all the cases that as the payment collected on such increase representing duty has not been deposited, the demand was made under Section 11D. The demand having been found to be not tenable, this appeal has been filed. 5. Shri Sushrut Dharmadhikari, learned counsel admitted the fact that with regard to dealers of petroleum product the issue stands settled by a judgment rendered by the tribunal in the case of M/s B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the products from their depot at Bhitoni, on the contrary, it is seen that they are receiving the products from the manufacturers as indicated in Para-2. For which duty is paid at the manufacturing unit i.e. the Refinery. 7. In the order passed by the appellate authority also, it is indicated that the appellants are the registered dealers with the Central Excise Department and are engaged in trading of petroleum product by way of storing, selling and distributing the same through the depot situated in Bhitoni. It is also indicated in this order that the appellants are receiving the duty paid petroleum product including Furnace Oil, both imported and indigenous, from various resources. It is, therefore, clear from there assertions that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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