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2015 (10) TMI 1681 - AT - Central ExciseDuty demand - Valuation - Inclusion of delivery charges and road freight subsidy charges collected from the customers - Held that:- In an identical issue the Tribunal in the appellant s own case relating to Mangalore Central Excise reported in [2006 (7) TMI 495 - CESTAT, BANGALORE] has allowed their appeal and the Hon'ble Supreme Court dismissed the civil appeal filed by Revenue as reported in [2007 (5) TMI 600 - SUPREME COURT] - adjudicating authority demanded excise duty on delivery charges and road freight subsidy charges collected from the customers and the place of removal is depot and the appellants are governed by the administrative price mechanism which was in vogue during this period and these charges are not includible in the assessable value of petroleum products. - Accordingly, the impugned order is set aside - Decided in favour of assessee.
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