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1 - 5 of 5 (0.49 seconds)The Central Excise Act, 1944
Hindustan Petroleum Corpn Ltd vs Cce Belapur on 31 August, 2020
(ii) In the remaining appeals, the impugned
judgements are hereby quashed and set aside,
and the appeals are remanded to the concerned
Tribunals to decide the same in accordance with
the law laid down in this judgement and
accordingly, the appeals are partly allowed;
The Commisioner Of Sales Tax, ... vs M/S. Indo Burma Petroleum Co. Ltd on 11 February, 2020
2.11 Aggrieved by the said Order, the present appeal was filed
before the Tribunal. This appeal was disposed of in favour of the
appellant by setting aside the demand by relying upon the
decision in Hindustan Petroleum Corporation Ltd. V.
Commissioner reported in 2005 (187) ELT 479 (Tribunal),
which was upheld by the Hon'ble Supreme Court in
Commisioner v. Hindustan Petroleum Corporation Ltd.
reported in 2006 (196) ELT A-72 (SC) and accepted by the
Central Board of Excise and Customs vide its letter dated
14.02.2007, as per Final Order No.M-267/S-483/A-
668/KOL/2009 dated 15.10.2009.
Bharat Petroleum Corporation Ltd. vs Commissioner Of Central Excise Nashik ... on 15 February, 2021
"30. Now, we come to the Circular issued by the Board on 14th
February 2007. The circular refers to the decision in the case of
Hindustan Petroleum Corporation Ltd.1 Though the circular mentions
that pending cases and future assessments of the product should be
decided based on the said decision, it was observed that the facts of the
case decided by the Tribunal may be gone through properly in order to
apply to the pending cases as well as future assessments. Therefore,
even the Circular noted the requirement of applying the ratio to the
facts of each case. Thus, the finding of the fact recorded by the Tribunal
in Civil Appeal No.5642 of 2009 that price was not the sole
consideration cannot be faulted with.
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