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TMI Blog2023 (9) TMI 1105X X X X Extracts X X X X X X X X Extracts X X X X ..... Ms. Reena Khair & Ms.Vrinda Bagaria , both Advocates for the Appellant Shri S. Chakraborty, Authorized Representative for the Respondent ORDER Per Ashok Jindal : The appellants are in appeals against the impugned orders. 2. The facts of the case are that the appellant is a Public Sector Undertaking and is registered with the Central Excise authorities for storage and sale of petrole ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng that the appellant has collected CVD from their customer what they have paid as CVD at the time of importation and the excess collection of CVD is recoverable under Section 28B of the Customs Act, 1962. It was found that the excess collection on account of additional duty on indigenous imported HSD at the rate of Rs.1 per litre. 2.1 The matter was adjudicated and the demand was confirmed again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions of the Commissioners, Commissioner (Appeals) and the Tribunal holding that there is no excess collection of duty from the customers and therefore, demand is not sustainable. We also find merit in the appellant's contention that as per the Administered Price Mechanism Scheme any excess recovery has to be deposited in the oil pool account and any deficiency is made good by oil pool account, an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng.)], this Tribunal has observed as under : "6. We have gone through the records of the case carefully. It is seen that during the relevant periods, the prices of the petroleum products were fixed under the Administered Price Mechanism (APM). The appellants have explained that whenever there is excess collection of duty, the same is surrendered to the oil pool account. In the Commissioners of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er there is excess collection of duty, the same is surrendered to the oil pool account and consideration the same, the proceedings against the appellants were dropped. Therefore, following the precedent decisions in the appellants' own case, we hold that the demand confirmed against the appellant by way of impugned order, are not sustainable. Accordingly, the demands against the appellant are set ..... X X X X Extracts X X X X X X X X Extracts X X X X
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