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TMI Blog2018 (9) TMI 1002X X X X Extracts X X X X X X X X Extracts X X X X ..... R) ORDER PER : P. DINESHA This appeal is filed by the assessee challenging the order of Commissioner of Customs dated 27.10.2005 wherein the Commissioner has after adjudication held that the assessee was liable to pay amount collected as duty, in terms of Section 28B of the Customs Act, 1962. 2. During the course of hearing, Shri Mohammed Ibrahim, advocate appeared for the assessee-appellant a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the petroleum products including the excise duty element is fixed in terms of Administered Price Mechanism (APM for short). 4. A show-cause notice dated 14.10.2004 was issued inter alia alleging that the appellant had collected excess amounts representing the customs duty which was deposited into the Oil Pool Account; the same should have been deposited into the credit of the Consumer Welfare ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (162) E.L.T. 391 (Tribunal) e. CESTAT Final Order No. S/435 & A/577/2005 dated 7.7.2005 in the matter of BPCL Vs. CCE, Kandla f. Hindustan Petroleum Corporation Ltd. Vs. CCE, Kandla - 2007 (219) E.L.T. 408 (T) 5. In one of the cases, this Bench after considering various other decisions available, has held as under: "6. We have gone through the records of the case carefully. It is seen that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the impugned Orders-in-Original are set aside and the appeals are allowed." 6. Similarly, Ahmedabad Bench of the Tribunal in the case of Indian Oil Corporation Ltd. has after considering decisions of various other Benches of the CESTAT, has held as under: "7. We have considered the submissions. There are a series of decisions of the Commissioners, Commissioner (Appeals) and the Tribunal holdi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es the final price and oil companies do not have any freedom to change this. This is the reason that there is a system of adjustment of duty paid by the oil pool account. Therefore, we allow the appeal and set aside the order of the Commissioner of Customs, Kandla." 7. Learned DR reiterated and supported the findings of the Commissioner. 8. We have considered the rival contentions. We find that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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