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2015 (3) TMI 247 - AT - Central ExciseDetermination of value to be adopted for payment of duty on petroleum products sold through COCO (Company Operated and Company Owned) - Revenue has taken a view that provisions of Rule 7 of Central Excise (Valuation) Rules, 2000 would be attracted - Held that:- Following decision of CCE, Visakhapatnam vs. BPCL: [2012 (12) TMI 471 - CESTAT, Bangalore] and BPCL vs. CCE, Chennai [2009 (9) TMI 845 - CESTAT CHENNAI] - Decided in favour of assesse.
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