Customs, Excise and Gold Tribunal - Bangalore
Bharat Petroleum Corporation Ltd. vs Commr. Of C. Ex., Cochin on 14 February, 2002
Equivalent citations: 2002(142)ELT96(TRI-BANG)
ORDER G.A. Brahma Deva, Member (J)
1. These are eight appeals filed by the appellants M/s. BPCL, accompanied with stay applications. After hearing for some time with reference to the stay petitions filed by the party, we felt that the matter itself can be disposed of. Accordingly, all the appeals were taken together for regular hearing with the consent of both sides.
2. Whether the following charges are to be included in determining the assessable value is an issue to be considered here :
(i) RPO charge (ii) RPO surcharge (iii) State surcharge (iv) Railway siding & shunting charge
3. Sh. Venkatasan, Manager, appearing for the appellants submitted that Railway siding charges is not an issue in Appeal No. E/890/97. He said with reference to the remaining charges, same has already been considered and covered by the decision of Tribunal, as per Tribunal Final Order Nos. 2706-2708/99, dated 25-10-99. In that order it was held that the issue involved is covered by earlier decisions of the Tribunal and accordingly applying ratio of the earlier decisions, the appeals were allowed holding that the above three charges were not to be included.
4. Smt. Radha Arun, Id. DR fairly conceded that the issue with reference to RPO charge, RPO surcharge, State surcharge is covered by the decision referred to by the other side. As regards, Railway siding charge, she said that the issue has been decided in favour of Revenue as per decision of the Tribunal in the case of Hyderabad Industries Ltd., reported in [1998 (102) E.L.T. 231] wherein it was held that Railway siding charges are not includible in determining the assessable value.
5. We have carefully considered the matter. In view of the submissions made by both sides and on going through the respective orders, we accept the pleas made by both sides. In the result, the appellant succeeds in Appeal Nos. E/1791/97, E/2595-2600/98 and E/122/2001. As regards railway siding charges, the Department succeeds in Appeal No. E/890/97.
6. Thus, these appeals are disposed of in the above terms.