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2023 (8) TMI 993 - CESTAT KOLKATAValuation - determination of assessable value of stock-transferred petroleum products by the Appellant from their Refinery to Marketing Division - terminalling Charges’ shown in the ‘Stock-Transferred Invoices’ when the said goods were transferred from their Refinery to their Marketing Division - HELD THAT:- There are force in the argument of the Appellant. There cannot be any sale or purchase between the depots/marketing Division and the Refinery of the same Division. The transaction between the Refinery and the Marketing Division was not a sale. Just because the ‘Terminalling Charges’ are shown separately in the stock-transferred invoices, it does not mean that central excise duty is payable on that charges. The final sale took place at the Marketing Division, on the Transaction value, which includes all charges incurred upto the Marketing Division, including the 'Terminalling Charges'. Hence, duty has been discharged by the Appellant on the transaction value, which includes the 'Terminalling Charges' also. No evidences has been brought on record by the Revenue to rebut the claim of the Appellant that the ‘Terminalling Charges’ were included in the transaction value at which the petroleum products were sold by their Marketing Division. In the absence of any such evidence, the allegation that duty has not been paid on the 'Terminalling charges' is not sustainable. The demands of duty along with interest confirmed in the impugned order are not sustainable. Since, the duty itself is not sustainable the question of imposing penalties does not arise - impugned order set aside - Appeal allowed.
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