Custom, Excise & Service Tax Tribunal
Cce & St, Coimbatore vs M/S. Bharat Petroleum Corporation Ltd on 22 September, 2016
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH AT CHENNAI E/244/2005 (Arising out of Order-in-Appeal No. 334/2004 dated 15.12.2004 passed by the Commissioner of Central Excise (Appeals), Coimbatore). CCE & ST, Coimbatore : Appellant Vs. M/s. Bharat Petroleum Corporation Ltd. : Respondent
Appearance Shri K.P. Muralidharan, AC (AR) For the applicant Shri Sai Prashanth, Adv., For the respondent CORAM Honble Shri D.N. PANDA, Judicial Member Honble Shri MADHU MOHAN DAMODHAR, Technical Member Date of Hearing/Decision: 22.09.2016 FINAL ORDER No. 41571 / 2016 Per: D.N. Panda While the appellant says that prescribed delivery charges were collected from the buyers post clearance of the petroleum products and such charges shall not form part of the assessable value, reverse is the contention of Revenue.
2. Appellant explains that duty on petroleum products is paid at the terminal and thereafter such duty paid goods are dispatched from that place to the buyers place. According to the direction of the Petroleum Ministry and Oil Corporation Committee, prescribed freight charges are realised. That which shall not form part of the assessable value since that does not relate to clearance. He further says that on the similar Circumstance, decision has already been rendered by the Kolkata Bench of the Tribunal in the case of Indian Oil Corporation Ltd. Vs. CCE, Patna 2007 (219) ELT 567 (Tri.-Kolkata) and that is applicable to the case of the appellant.
3. Heard both sides and perused the records.
4. Averment of the ld. Counsel appears to have a force as the facts and circumstances of the case reveals. Noticing that the present case of the appellant is within the four of the factual background on the reported case, Revenue appeal is dismissed.
(Dictated and pronounced in open Court)
(MADHU MOHAN DAMODHAR) (D.N. PANDA)
TECHNICAL MEMBER JUDICIAL MEMBER
BB/RKP
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