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Commissioner of Central Excise-Ahmedabad-I Versus M/s Indian Oil Corporation Ltd.

2015 (10) TMI 1354 - CESTAT AHMEDABAD

Duty demand - Valuation - Inclusion of expenses incurred after clearance of the goods - Held that:- Adjudicating Authority confirmed the demand of duty on the excess collection of amount of State Surcharges, Retail Pump Outlet (RPO) charges, RPO Surc .....

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odara Refineries to Sabarmati Terminal and the expenses incurred after clearance of the goods from Vadodara Refinery would be included in the assessable value. Commissioner (Appeals) set-aside the Adjudication order. - there was a factory gate (refin .....

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Central Excise, Cochin [1998 (12) TMI 223 - CEGAT, MADRAS], which is upheld by the Honble Supreme Court has reported in [1998 (12) TMI 580 - SUPREME COURT OF INDIA]. - No reason to interfere the order of the Commissioner (Appeals). - Decided against .....

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Sachin Chinta, Advocate ORDER Per: P.K. Das Revenue filed this appeal against the order of the Commissioner (Appeals), where the adjudication order was set-aside and the appeal of the respondent was allowed. 2. After hearing both the sides and on per .....

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udicating Authority confirmed the demand of duty alongwith interest and imposed penalty for the period March, 1994 to June 1996 on the ground that the appellants cleared the goods from Vadodara Refineries to Sabarmati Terminal and the expenses incurr .....

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(refinery) sale of the appellant during the relevant period. The appellant paid duty on the price at factory gate. The commissioner (Appeals) observed as under:- The charges incurred after clearance from the factory gate are not supposed to form a p .....

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of course the factory gate. On factory gate price such charges were not includable in the assessable value. I do find that the Assistant Commissioner had not considered all those points which has been raised in this proceeding, having been raised be .....

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terminal i.e. for the transfer of the product from the refinery to the storage terminal. In such a view of the matter, on his part the adjudication worked out the differential duty on the data furnished by the appellants against 9 SCNs as recorded in .....

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