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2018 (2) TMI 416

Head Note:
Valuation - assessable value to be adopted for demand of Central Excise Duty in the case of Superior Kerosene Oil (SKO) (PDS) and Liquid Petroleum Gas (LPG) (Domestic) - Revenue was of the view that the appellant had paid duty on subsidized price instead of paying duty on the Refinery Gate Price - Held that: - the similar issue for a different period pertaining to the appellant came up before the Tribunal in the case of Kochi Refineries Ltd. Versus Commissioner of Central Excise, Cochin [2017 (4) TMI 323 - CESTAT BANGALORE] in which the Tribunal has held that the price or cost paid/received to/by an assessee or manufacturer (from independent buyer) constitutes the assessable value / transaction value for the purpose of levy of Central Excise duty - impugned order upheld - appeal dismissed - decided against appellant.


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