9911796707
TMI Blog2006 (7) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... ils indicated in the tabular column below. Since the issue involved in these appeals is one and the same, they are taken up together for hearing and disposed of by this common order. S/No. Appeal No. OIO No. & date Period of dispute Duty demanded (Rs. ) Penalty imposed (Rs. ) 1. E/1220/04 6/2004 dated 30-7-2004 1-9-02 to 31-10-02 79,77,776/- - 2. E/1248/04 7/2004 dated 30-7-2004 1-7-02 to 31-8-02 1,98,87,629/- 25,00,000/- 3. E/1249/04 8/2004 dated 30-7-2004 1-11-02 to 30-6-03 2,22,32,304/- 30,00,000/- 2. The brief facts of the case are as follows :- The appellant, a Public Sector Undertaking is in the business of refining and selling petroleum products. They have established a bonded warehouse at Mangalore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elivery charges from the Bottling Plants to the dealers' premises. The Revenue proceeded against the appellants for demanding differential duty. There was a proposal to impose penalty and demand of interest. The Original Authority passed the impugned orders for including the delivery charges in the assessable value. Interest under 11AB was demanded. Penalties under Rule 25 of the Central Excise Rules have been imposed. The appellants strongly challenged the findings of the Commissioner. 2. Shri G. Shivadass, learned Advocate appeared for the appellants and Shri K.S. Reddy, learned JDR appeared for the Revenue. 3. The learned Advocate urged the following points :- (i) The issue is settled in favour of the assessee in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CE [2003 (160) E.L.T. 836] (2) PSL Ltd. v. CCE [2005 (185) E.L.T. 59] (v) Even if the delivery charge is not included separately in the invoice, it has to be excluded from the assessable value. The following case laws were relied on :- (1) Majestic Auto Ltd. v. CCE [2003 (160) E.L.T. 541] (2) West Coat Paper Mills Ltd. v. CCE [2004 (172) E.L.T. 493] (3) Kisan Mouldings Ltd. v. CCE [2004 (62) RLT 712] 4. Heard the learned JDR who reiterated the findings of the Commissioner. 5. We have gone through the records of the case carefully. It is seen that the Revenue has issued show cause notice to charge duty on CBR price which includes among other things such as delivery charges from the Bottling Plants to the dealers' premises. W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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