The Tax Publishers2019 TaxPub(EX) 392 2019 (367) E.L.T. 372

 

CCE v. Indian Oil Corporation Ltd. & Ors.

 

CENTRAL EXCISE ACT, 1944

--Demand--Process amounting to manufacture or notApplicability of section 11D--Validity--Since there was no advice from the head office, the duty so collected from their customers was not paid to the credit of Central Government and CESTAT have not considered or not taken into account the material placed on record, therefore, matter was remanded back for fresh reconsideration --Issue arose under consideration as to whether CESTAT was right in holding that section 11D was not applicable in this case when evidence on record clearly establishes that assessee, being a manufacturer of EBP and liable to pay duty, have collected Central Excise duty on the additional quantity of EBP blended and sold, without depositing the same to the Government Exchequer. Held: Assessee stated that it had recovered Central Excise duty from their customers on the additional quantity generated because of blending of ethanol which was sold at the same rates as that of the motor spirit. Since there was no advice from the head office, the duty so collected from their customers was not paid to the credit of Central Government. Non-consideration of relevant material on record was a ground for interference. This was not a case of re-appreciation or revaluation of material on record but this was a case where the material which both the parties regard as material, has not been adverted to, much less considered by CESTAT. Where several aspects had also not been considered by CESTAT, thus, matter was remanded back for fresh reconsideration

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