9911796707
TMI Blog2006 (8) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... rom depot, there is no excise duty shown separately in the invoices issued by appellant and no evidence produced that price collected from customers represented excise duty – Demand not sustainable X X X X Extracts X X X X X X X X Extracts X X X X ..... t. It is thus Evident from the provision that the amount should be collected as representing duty of excise from the customers. The facts in the case of Mahindra & Mahindra no doubt are different from the facts in the present matter but the observation of the Tribunal in the said case was that evidence has to be brought on record that what was collected by the respondents represented the duty of e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present matter. Further it is well known fact that the prices of petroleum products are fixed by the Oil Coordination Committee which increased the prices of the High Speed Diesel Oil and there is nothing on record to show that the prices were increased for collecting the excess Central Excise duty. The ratio of the decision of Srichakra Tyres, relied upon by the ld. DR is not applicable to the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoices issued by the appellants when the goods were cleared from the depot. There is no evidence produced on record to show that what the appellant collected as a price from their buyer represented central excise duty. In these circumstances, we find that in view of the earlier order passed by the Tribunal, the demand is not sustainable. We set aside the impugned order and allow the appeal. Dic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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