2011 (8) TMI 899

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..... lue of the goods prior to 26/09/2006.
Mr. S.S. Kang, Mr. P.R. Chandrasekharan, JJ. Appearance: Shri.Sanjay Kalra, JDRfor appellant Shri. Gejendra Jain, Advocate for respondent Per: S. S. Kang 1. Heard both sides. 2. Revenue filed this appeal against the impugned order passed by the Commissioner (Appeals). The Commissioner (Appeals) in the impugned order held that ship demurrage charges ar .....

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..... t & Papers Ltd., Vs. CC, 2010-TIOL-1327-CEWSTAT-MAD g) Seven Seas Petroleum Pvt Ltd., Vs. Jt. CC 2008-TIOL-2514-CESTAT-Bang 3. The contention the appellant is that in the above decisions the Tribunal held that the ship demurrage charges are not to be included in the assessable value of the goods prior to 26/09/2006 as the Board Circular No26/2009-Cus dated 26/09/2006 has no retrospective effects .....

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..... Oil Corporation reported in 2004 (165) ELT 257 (SC) and review petition filed by the Revenue also reported in 2005 (186) ELT A119 (SC). The Revenue is relying upon the Board Circular dated 02/03/2001 to submit that the ship demurrage charges are to be included in the assessable value of the goods. 5. We find that the Larger Bench of the Tribunal in the case of Indian Oil Corporation supra held ag .....

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