Customs, Excise and Gold Tribunal - Calcutta
M/S. Indian Oil Corpn. Ltd. vs Cce, Patna on 11 January, 2001
ORDER
Smt. Archana Wadhwa.
1. The issue involved in the present stay petition is as to whether the appellants are required to deposit the amount collected by them in the name of excise duty from their customers in respect of imported variety of super kerosene oil.
2. We find that the south zonal Bench of the Tribunal vide its final order No.1710-1745/2000 has observed that section 11D, under which the demand has been confirmed against the appellant in the present appeal, is applicable only to excisable goods and to the assessee registered under the central excise law and required to pay duty as prescribed under rule 7 of the Central Excise Rules and the amount of duty under this section cannot be recovered on imported petroleum products. As such we find that prima facie the issue is covered in favour of the appellants by the above decision of the Tribunal in the case of M/s. Hindusthan Petroleum Corpn., Hyderabad v. CCE, Hyderabad. Accordingly we allow the stay petition unconditionally and fix the main appeal on 12.2.2001.
Dictated in the court.