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Hindustan Petroleum Corporation Ltd. Versus Commissioner of Central Excise, Coimbatore

2016 (11) TMI 857 - CESTAT CHENNAI

Levy of duty - delivery charges - delivery charges collected from the buyers whether shall be liable to duty? - Held that: - The retail distribution system of petroleum company has not been disputed by Revenue. It is the policy of the Government that the duty-paid goods are delivered at the place of buyers charging uniform freight. Once there was clearance of duty-paid goods, any further charges for delivery thereof under separate contract shall not form part of the assessable value. This being .....

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on the value at that place, there cannot be adoption of price at COCO for levy of duty on the duty-paid goods - Held that: - it is noticed that duty-paid goods had moved to the COCO and meaning of "place of removal" before 14.5.2003 did not cover such transaction within its ambit. Therefore, appellant is correct to place reliance on the Bangalore Bench decision in the case of CCE Visakhapatnam Vs BPCL [2012 (12) TMI 471 - CESTAT, Bangalore]. - Levy of duty not justified - appeal allowed - d .....

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ion Distribution, the duty-paid petroleum products are delivered at the buyer's premises through tanker charging prescribed amount of freight from the buyer. It is the submission of the appellant that the post-clearance expenses on the duty-paid goods shall not be liable to duty by any imagination. He relied on the decision of Kolkata Bench of the Tribunal in the case of Indian Oil Corporation Ltd. Vs CCE Kolkata - 2007 (217) ELT 134 (Tri.-Kolkata) to support such contention. 2. The second c .....

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was as under :- "Prior to 14-5-2003 place of removal means - (a) a factory or any other place or premises of production or manufacture of the excisable goods; (b) a warehouse or any other place or premises wherein the excisable goods have been permitted to be deposited without payment of duty; from where such goods are removed; From 14-5-2003 place of removal means - (a) a factory or any other place or premises of production or manufacture of the excisable goods; (b) a warehouse or any oth .....

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