Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2009 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (9) TMI 497 - AT - Central ExciseValuation- Stock transfer- the issue involved is regarding value of the products manufactured and cleared by the appellants from the refinery to the Company’s party. It is the submission that duty has been discharged on the price fixed by APM. The department alleged that the appellant had cleared the goods without determining the correct transaction value by not adopting the price prevalent at the Company Owned and Company Operated Outlets (COCO). In the light of the decision of Bharat Petroleum Corporation Ltd. v. CCE, Commissioner (Appeals) confirmed the demand. Held that- we set aside the impugned order and the appeal is allowed.
|