2003 (6) TMI 149

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..... M/s. HPCL, a public sector undertaking is against a demand of Rs. 41,73,015/- under Section 11D(3) of the Central Excise Act, 1944 passed by the Commissioner, Central Excise and Customs, Aurangabad. The demand relates to sale of petroleum products from the depot of the appellants at Jalgaon. Part of the product was obtained from HPCL's own terminals and part of the product was obtained from termin .....

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..... duty at the time of clearing the impugned goods from the terminal. The allegation is that by obtaining the stock of the impugned goods at pre-revised prices from the terminals and selling the stock at post revised prices from the depot, they have collected excess amount of excise duty from the customers and therefore, they require to pay the excess amount to the Government under Section 11D. 2. T .....

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..... nt (in excess of the duty assessed) in any manner as representing duty of excise from the buyer of such goods. In the instant case, we find that only a composite price under the administered pricing mechanism has been charged from the buyers under relevant invoices. We do not find any amount has been charged representing the same as duty of excise. Therefore, one of the main ingredient to attract .....

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