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TMI Blog2006 (6) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... arty. The demand of duty is in respect of Motor Spirit (MS) and High Speed Diesel oil (HSD oil) sold from the appellants installation (warehouse) to dealers as also the products transferred from the warehouse to the appellants own retail outlet (hereinafter referred to as COCO bunk). Of the aforesaid demand of duty, Rs.90.79 lakhs is on account of inclusion of delivery charges (equalized) in the assessable value of the goods sold to dealers from the warehouse. In respect of this part of the demand of duty, the appellants have made out prima facie case on the strength of the following decisions of the Tribunal :- (1) Apollo Tyres Ltd. v. CCE, Cochin, 2003 (160) E.L.T. 836 (Tribunal) = 2003 (57) RLT 163 (CEGAT- Ban.) (2) Majes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ministered petroleum products are sold at the refineries or through the marketing companies. However, it is conceded that, after the abolition of the administered pricing mechanism (w.e.f. 1-4-2002), the assessable value of the petroleum products sold from the COCO bunk would be based on the transaction value. The amount of duty demanded on this count is said to be Rs. 4.83 lakhs. 2. Ld. SDR has contested the assessee s claim with regard to the demand of duty raised on the petroleum products sold at the COCO bunk during the period of dispute, particularly, prior to 1-4-2002. It is submitted that, the goods were stock-transferred from the warehouse to the COCO bunk and sold in retail from that bunk and, therefore, the assessment s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... found any specific provision of law supporting the view taken by the Board in the above circular. As regards the period after 31-3-2002, i.e., after the abolition of the administered pricing mechanism, apparently, the goods sold from COCO bunk owned by the company was just like goods sold by any other manufacturer from his retail outlet and we have not come across any provision of law conferring any privilege on this assessee in respect of the sale made by them from the COCO bunk. We have considered the time-bar plea also. After considering all the submissions in relation to the demand of duty of Rs. 46.67 lakhs, we direct the appellants to predeposit an amount of Rs. 10 lakhs (Rupees Ten lakhs only) within 4 weeks. Report compliance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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