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TMI Blog2018 (12) TMI 1534X X X X Extracts X X X X X X X X Extracts X X X X ..... tion are accounted, against the appellant. Therefore, the appellant alone is liable to pay the differential excise duty, recovered, in terms of Section 11 D of the Central Excise Act. Appellant, is the consignor of the goods, and the goods are removed from the terminal of the appellant to the depots only on stock transfer. They being the consignors, are responsible, for accounting to the authorities, for payment of excise duty. Admittedly, there is no sale between the terminal and depots. It is therefore, it is the responsibility of the consignor, to produce the sale record on stock transfer of goods, and pay the excess amount of excise duty collected due to upward revision of rates. Demand upheld - appeal dismissed - decided against appellant. - C.M.A.No.3535 of 2017 - - - Dated:- 7-12-2018 - Mr. Justice S. Manikumar And Mr. Justice Subramonium Prasad For the Appellant : Ms.Cynduja Krishnan for M/s.S.Muthuvenkataraman For the Respondent : Mr.A.P.Srinivas Standing Counsel for CE JUDGMENT SUBRAMONIUM PRASAD, J. Instant Civil Miscellaneous Appeal is directed against the order passed by the Customs, Excise Service Tax Appellate Tribunal in Final O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant, there was no stock at Pondicherry depot on the above 2 dates of revision. The excess amount payable towards excise duty, consequent to the above duty revision, on the stock at the depots at Renigunta and Neyveli worked out to ₹ 21,84,271.57 P. Show cause notice further stated that as per the provisions contained in Section 11 D of the Central Excise Act, 1944, every person, who is liable to pay duty under the Central Excise Act,1944, or the rules made thereunder, and collected any amount, in excess of the duty, assessed or determined and paid on any excisable goods, under the Central Excise Act,1944, or the rules made thereunder, from the buyer of such goods, in any manner, representing duty of excise, shall forthwith pay the amount, so collected to the credit of the Central Government. 6. On the above, respondent was of the view that the appellant was therefore, required to show cause, as to why the differential duty of ₹ 21,84,271.57 P (as detailed in the annexure to the show cause notice), should not be demanded, under Section 11 D of the Central Excise Act, 1944, for the clearance of the Petroleum Products, made for two dates of price revision i.e. 01.03. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce from the warehouse, has to be treated, as excess excise duty. 11. The assessing authority also rejected the claim of the appellant that depots are independent, and not coming under the control of the appellant, and therefore, the sum amount, so collected, has not been received and accounted with the appellant. 12. The original authority, thus held that the petroleum products were removed from the appellant terminal on stock transfer basis to various depots for sale. Original authority, held that sale of products, takes place only at depots. 13. Original authority, thus concluded that the appellant, a consignor of the goods on stock transfer basis, are responsible, for adoption of the correct procedure including Section 12A of Central Excise Act, 1944, even at depots, as the depots are selling the same goods received, on stock transfer basis. In any event, the original authority, held that M/s.IOC is the only one person, and IOC depots and IOC, Korukkupet Terminal (appellant herein) are functioning under the overall control of the same management of M/s.IOC Limited. 14. On facts, the original authority has found that the excess amount has been collected, in the name o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules 2000 requires payment of duty based on price prevalent at the time of clearance from the warehouse? 5. Whether the order of the Tribunal suffers from judicial impropriety/indiscipline inasmuch as it chooses not to follow the binding decision of this Hon'ble High Court in the case of CCEx. Coimbatore Vs. Hindustan Petroleum Corpn. Ltd reported in 2015 (322) ELT 618 which is binding on Tribunal? 6. Whether the order of the Tribunal is right in confirming the order of the lower appellate authority confirming the demand of interest under Section 11DD of the Central Excise Act, 1944, when the proposal to demand interest on the differential duty is not invoked in the show cause notice? 7. Whether the order of the Tribunal is right in confirming the order of the lower appellate authority confirming the demand of interest under Section 11DD of the Central Excise Act 1944, when Section itself was introduced only from 14.05.2003? Contentions : 18. Ms.Cynduja Krishnan, learned counsel appearing for the appellant, reiterated the submissions made by the appellant, in the forums below. Learned counsel for the appellant submitted that Renigunta and Neyveli Depots, are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the on whom the notice is served under sub-section (2), determine the amount due from such person (not being in excess of the amount specified in the notice) and thereupon such person shall pay the amount so determined. (4) The amount paid to the under sub-section (1) or subsection (3) shall credit of the Central Government be adjusted against the duty of excise payable by the person on finalisation of assessment or any other proceeding for determination of the duty of excise relating to the excisable goods referred to in sub-section (1). (5) Where any surplus is left sub-section (4), the amount of such surplus shall after the adjustment under either be credited to the Fund or, as the case may be, refunded to the person who has borne the incidence of such amount, in accordance with the provisions of section 11B and such person may make an application under that section in such cases within six months from the date of the public notice to be issued by the Assistant Commissioner of Central Excise for the refund of such surplus amount. 22. Section 11 D specifies that every person who is liable to pay duty under this Act or the rules made thereunder, and has collected any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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