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TMI Blog2010 (4) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... ghavan, Advocate, for the Respondent. [Order per: M. Veeraiyan, Member (T)]. - This is an Appeal by the Department against the Order No. 92/SLG/2005 dated 30-11-2005 passed by Commissioner of Central Excise (Appeals), Kolkata-IV. 2. Heard both sides. 3. The relevant facts in brief are that the Respondents effected transfer of petroleum products from their installation to their Company Owned Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lections made from the Outlets and therefore, the Order of the Original Authority holding that there was suppression of facts, should be upheld. 5.1 Learned Advocate for the Respondents submits that the period of dispute from December, 2001 to July, 2003 is required to be considered in three different categories, i.e. from December, 2001 to March, 2002; from April, 2002 to January, 2003; and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d only as a trader and resold the petroleum products sold to them by IOC. 5.4 Inasmuch as the Commissioner (Appeals) has dealt with all these issues separately and correctly, he seeks upholding the Order of the Commissioner (Appeals). He further submits that the Order of the Commissioner (Appeals) on the time-bar aspect has also to be upheld. 6. We have carefully considered the submissions from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the legal provisions. The assessment of goods transferred to the depot is required to be done at the time and place of removal. The goods removed to the depot may be sold after a lapse of time and it could be considerable time, in some cases. The law envisages that the price of the greatest aggregate quantity of the goods sold on the date of removal should be adopted while paying duty at the t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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