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M/s Hindustan Petroleum Corporation Ltd. Versus CCE, Coimbatore

2015 (10) TMI 1681 - CESTAT CHENNAI

Duty demand - Valuation - Inclusion of delivery charges and road freight subsidy charges collected from the customers - Held that:- In an identical issue the Tribunal in the appellant s own case relating to Mangalore Central Excise reported in [2006 (7) TMI 495 - CESTAT, BANGALORE] has allowed their appeal and the Hon'ble Supreme Court dismissed the civil appeal filed by Revenue as reported in [2007 (5) TMI 600 - SUPREME COURT] - adjudicating authority demanded excise duty on delivery charges an .....

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ppellant : Ms Minchu Mariam Punnose , Adv For the Respondent : Mr B Balamurugan, AC (AR) ORDER Per: R Periasami: The appellant has filed this appeal against order dated 22.9.2004 passed by the Commissioner of Central Excise, Coimbatore. 2. The brief facts of the case are that the appellants are having warehouse at Coimbatore for storage of petroleum products and discharging central excise duty on the non-duty paid products received from the refinery. The period involved in this case relates to A .....

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ue of petroleum products cleared from warehouse and the period relates to 2002 - 2003 when the excise duty on petroleum products paid at the time of clearance for storage depots and when the Administrative Pricing mechanism was in practice. The Bangalore Bench of this Tribunal, in an identical issue, in a batch of Revenue appeals, in the case of CCE, Vishakapattinam Vs. BPCL, IOCL, HPCL dismissed the Revenue appeals and held in favour of the assessee vide Final Order No.387 to 390/2012 dated 7.6 .....

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inal points and storing at the terminal points without payment of duty. They were clearing the products on payment of duty from the said place. During that period, there is no basis to consider the COCO outlets as the place of removal . It is not the case of the department that the petroleum products were received in COCO outlets without payment of duty and sold from the said COCO outlets only on payment of duty. Therefore, there is no justification to treat the COCO outlets as the place of remo .....

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