CCE Vs. IOC LTD.

JUDGEMENT

(1.) THIS is an appeal filed by Revenue against the OIO No. 01/2001 dated 20.12.2000 passed by the Commissioner of Central Excise, Mangalore.

(2.) THE issue involved is whether the appellants are liable to pay the amount collected by them in excess of CV Duty paid in respect of HSD, FO Motor Spirit and SKO imported by them during the period from 1.3.1994 to 30.9.1996. The appellants clear indigenous and imported petroleum products. It was noticed that during the period from 1. 3.1994 to 30.9.1996. they collected 3,45,31,350/ - from their customers in excess of the CV duty paid on them. The Revenue initiated proceedings to demand this duty under Section 11D. The adjudicating authority held that Section 11D is applicable only to excisable goods in view of the retrospective amendment w.e.f. 20.9.1991. He has also relied on the CEGAT's decision in the case of HPCL, Hyderabad v. CCE, Hyderabad 2002 (149) ELT 1294 (Tri. - Chennai) wherein it has been held that provisions of Section 11D of the Act are applicable only to excisable goods and not applicable to imported petroleum products. The Revenue has filed an appeal against the impugned order on the following grounds:

(3.) SMT . Shobha L. Chary, learned JCDR appeared on behalf of the appellants and Shri Balamurugan and Shri V. Ramakrishnan, representatives of IOC appeared on behalf of the respondents.