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TMI Blog2013 (2) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... tendent (AR) Per: M. Veeraiyan: Heard both sides on the appeals. 2. The period of dispute in all the three appeals is between July 2001 to March 2002. The dispute relates to valuation of the petroleum products cleared from terminal points to company owned and company operated outlets (COCO outlets). 3 Learned advocate relying on the decision of the Tribunal in final order No.387 to 390/2012 da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ace of removal" under Section 4(4) of the Central Excise Act as it was prevailing prior to 14.05.2003 and from 14.05.2003 which are as follows: Prior to 14.05.2003 "place of removal" means- (a) a factory or any other place or premises of production or manufacture of the excisable goods; &nb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce from the factory; from where such goods are removed; 6.2. The periods involved in the three appeals E/915/2006, E/916/2006 and E/57/2007 are prior to 14.05.2003. Therefore, only the definition of "place of removal" under Section 4(4) of the Central Excise Act as it was prevailing prior to 14.05.2003 would be relevant. We have noted that the Oil companies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce facilitating whole sale trade whereas the COCO outlets are obviously retail outlets. 6.3. The administrative price mechanism was in vogue for part of the periods involved in each of the three cases as the same was dismantled only from 1 st April 2002. However, this has no significance to the issue on hand. The sale prices from the terminal points to the dealers were based on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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