TMI Blog2018 (12) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... /08 - FO/A/76726-76727/2018 - Dated:- 3-10-2018 - SHRI V. PADMANABHAN, MEMBER (TECHNICAL) And SHRI S. K. PATI, MEMBER (JUDICIAL) Shri Chandan Kumar, DGM (Finance), for the Appellant (s) Shri A. Roy, Supdt. (AR) for the Revenue ORDER Per Shri V. Padmanabhan : The present appeals are filed against the Order-in-Original Nos.04-06/MP/Commr./2007 dated 18.12.2007 08/MP/Commr./2008 dated 27.06.2008. The issues involved are common and hence, are being decided together through this common order. 2. The period of dispute is for the period from 01.09.2005 to 30.11.2006 and 16.03.2007 to 30.06.2007 and pertains to clearances made to M/s IBP Ltd.. M/s IBP Ltd. is a subsidiary of the appellant. The invoices issued by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns before the adjudicating authority, but the same has not been considered by him. (iii) Since no evidences have been produced by Revenue to the effect that the appellant has recovered the amount as per ZTVL, the demand for differential duty is totally not justified. 5. The ld.D.R. for the Revenue justified the impugned order. He submitted that the adjudicating authority has given a finding that the transactions between the appellant and IBP have been settled at ZTVL. He also submitted that in respect of clearance made by the appellant to other OMCs like, HPCL, BPCL, the transactions have been settled at ZTVL. He also argued that when there are clearances to subsidiary as well as independent buyers, the Central Excise duty is required ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erusing the relevant show-cause notices, we find that the only reason cited by the Revenue for demanding duty as per ZTVL is that the similar stand mentioned in the invoices along with ZAVL, based on which duty has been paid. The Adjudicating Authority has recorded the findings that he amount has been realized by IOCL from IBP as per ZTVL. It is the submission of the Representative of the Appellant that the adjudicating authority held that the ZTVL is only notional import price if the said petroleum products are imported in India for sale. It is claimed that the prices have been indicated in the invoices along with ZAVL only for evaluating the performances. ZAVL as duty has been paid is the price at which IBP is paid the duty. 10. After ..... X X X X Extracts X X X X X X X X Extracts X X X X
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