TMI Blog2018 (12) TMI 1026X X X X Extracts X X X X X X X X Extracts X X X X ..... - FO/A/76834/2018 - Dated:- 10-10-2018 - SHRI P. K. CHOUDHARY, MEMBER (JUDICIAL) And SHRI V. PADMANABHAN, MEMBER (TECHNICAL) Dr. Samir Chakraboraty, Sr. Advocate Shri Abhijit Biswas, Advocate for the Appellant (s) Shri A. Roy, Suptd. (AR) for the Respondent(s) ORDER Per Bench. The present appeal is against Order-in-Original No. 08- 14/CE/Commr./Kol-VI/2007 dated 28.09.2007. 2. Through the impugned order the Commissioner (Appeals) disposed the dispute covered in seven Show Cause Notices covering the period from 01.10.1996 to June 30, 2001. 3. The brief facts of the case are that the Indian Oil Blending Limited (IOBL) (which was a subsidiary of Indian Oil Corporation Limited and which subsequently got m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the present appeal. 5. The submissions of the Ld. Advocate, for the appellant are summarized below: (i) Place of Removal for payment of duty on the LOBs was the Blending Plant where it is drawn for the manufacture of lubricating oil. Duty has been paid as per the latest prices circulated by the Marketing Division in Kolkata. Section 4 of Central Excise Act, 1944, does not permit any addition to the said prices on which the goods are ordinarily sold all over India. (ii) The wording of the circular issued by the Marketing Division makes it clear that the discount of ₹ 300/- per K. L. is towards the transportation and would be allowed in case the LOBs are released at Haldia refinery instead of Mumbai, Chennai or Calcutta. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documents in evidence supporting their contention that the higher price Ex- Kolkata than Ex-Haldia selling price, by ₹ 300/- per K. L. was towards freight for removal of LOBs from Haldia. 7. We have carefully considered the submissions made from both sides and perused the appeal records. 8. The dispute is regarding valuation to be adopted for duty payment in the LOBs at the time of clearance of the same, for the manufacture of lubricating oils at the premises of Blending Plant itself. Since the LOBs have been transported under bond to the premises of the Blending plant for LOBs duty is required to be paid at the time of such. The appellant has discharged duty at the price circulated by the Marketing Division of IOCL Ex-Kolkata. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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