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2018 (2) TMI 900

Restoration of appeal - Valuation - includibility - State Surcharges, RPO charges and RPO surcharges - Held that: - the requirement of approval by the Committee on Disputes has since been done away with by the Hon’ble Supreme Court - we restore the appeal to its original number and allow the appeal filed by M/s. HPCL. - appeal allowed. - E/ROA/20698/2017, E/2374/1998-DB, E/2374/1998-DB - 22939 / 2 .....

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n the appellant and the Department was inclusion of State Surcharges, RPO charges and RPO surcharges in the assessable value of petroleum products for purpose of payment of Central Excise Duty. This valuation issue came to be decided by the Tribunal in BPCL Vs. CCE, Cochin reported in 1999 (108) E.L.T. 402 (Tribunal) which was also subsequently affirmed by the Hon ble Supreme Court reported as 200 .....

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