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2018 (12) TMI 151 - AT - Central ExciseValuation - inclusion of amount of freight for transfer of the LBO from the Refinery to the appellant’s storage tank in assessable value - period from October, 1996 to March, 2000 - time limitation - Held that:- LBO is moved from warehouse to the storage tank of the appellant without payment of duty. Duty is to be paid at the time of its removal from the storage tank. Since transportation charges for bringing the goods to the storage tank, is an element of value accrued prior to such removal, it is required to be included. Time bar - Held that:- The practice of transporting non-duty paid LBO from the refinery to the storage tank of the appellant has been used for several years and the same is very much within the knowledge of the Department. It cannot be said that non-inclusion of freight element for payment of duty is on account of any malafide intention on the part of the appellants - there is no justification to extend the demand of duty beyond the normal time limit. Appeal allowed in part.
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