2010 (8) TMI 551

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..... ssessee on the LPG cleared from such facility is on the price determined by Oil Coordination Committee - In this case, it is undisputed that LPG cleared from LPG storage facilities are dispatched to bottling plants for bottling. We find that the appellant has made out a prima facie case for waiver of pre-deposit of the amounts involved - Accordingly application for waiver of pre-deposit is allowed .....

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..... he LPG received by them from M/s. MRPL. 4. The learned Counsel submits that the appellant discharges the Excise Duty on Ex-storage Sale Price of the LPG received for storage under bond from Reliance Petroleum Limited (in short RPL), imported LPG by other marketing companies and LPG manufactured by MRPL but purchased by the appellant. It is his submission that the price of LPG cleared from Ex-Sto .....

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..... s to be revoked by addition of the terminalling charges collected by the assessee from various oil marketing companies. 6. We have considered the submissions made by both sides and perused the records. We find that there is no dispute that the ex-storage price is the price fixed by Oil Coordination Committee for LPG cleared for domestic use from LPG storage facilities and would be covered by the .....

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