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2014 (7) TMI 186 - AT - Central ExciseValuation of goods - Determination of assessable value of the oils which are being supplied by the appellant to other oil marketing companies - Held that:- Tribunal in the case of Hindustan Petroleum Corpn. Ltd. v. CCE [2005 (2) TMI 357 - CESTAT, BANGALORE] has held in favour of the assessee. Revenue’s appeal filed against the assessee was dismissed by the Hon’ble Supreme Court as reported in [2006 (1) TMI 592 - Supreme Court of India]. Another decision, which is in the same appellants case is Indian Oil Corpn. Ltd. v. CCE, Goa [2008 (4) TMI 632 - CESTAT, MUMBAI] - as there are decisions in the appellants own case as also in other cases which stand confirmed by the Hon’ble Supreme Court, we deem it fit to follow the same - Decided in favour of assessee.
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