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2015 (10) TMI 1354 - CESTAT AHMEDABAD

2015 (10) TMI 1354 - CESTAT AHMEDABAD - TMI - 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 Surcharges, Railway Siding/Shunting Charges, Airfield etc. The Adjudicating Authority confirmed the demand of duty alongwith interest and imposed penalty for the period March, 1994 to June 1996 on the ground .....

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etroleum Corporation Ltd. vs. Commissioner of 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 Revenue. - Appeal No. E/546/2007 - Order No. A/11507 / 2015 - Dated:- 24-9-2015 - MR. P.K. DAS, MEMBER (JUDICIAL) AND Mr. P.M, SALEEM, MEMBER (TECHNICAL) For the Petitioner : Shri Sameer Chitkara, Author .....

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Siding/Shunting Charges, Airfield etc. The Adjudicating 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 incurred after clearance of the goods from Vadodara Refinery would be included in the assessable value. Commissioner (Appeals) set-aside the Adjudication order. 3. On perusal of the order of the Commissioner (A .....

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