HPCL Vs. COMMISSIONER OF CUSTOMS, KANDLA

JUDGEMENT

(1.) HEARD both sides and perused record.

(2.) MISCELLANEOUS Application is allowed and we proceed with the Appeal.

(3.) THE duty demand is on the basis that the appellant had recovered Central Excise duty from their buyers in regard to imported fuels distributed in India. The demand has been confirmed under Section 28B of Customs Act on the basis that excess collection of CVD had not be deposited to the Govt.