HINDUSTAN PETROLEUM Vs. CCE

JUDGEMENT

(1.) THE appellant is a public sector oil company.

(2.) DUTY demand has been made under the impugned orders on the ground that the appellant had realised more duty of excise than had been remitted with the authorities. Based on this finding, the appellant has been directed to make deposit in terms of Section 11D of the Central Excise Act 1944.

(3.) IT is noted that the same dispute between the parties had came before this Tribunal, and we held in favour of the appellant .