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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 ..... from various refineries located at different places in India - under bond without payment of duty - at their "terminal points" and storing at the Terminal Points without payment of duty - They were clearing the products on payment of duty from the said place Held that:- Following the decision in case of BPCL, IOCL and HPCL (2012 (12) TMI 471 - CESTAT, BANGALORE) that assessee were clearing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2, which related to the appellant as well as BPCL, and HPCL submits that during the relevant period, the terminal point should be treated as place of removal and the transaction value should be adopted. 4. Learned Deputy Commissioner (AR) fairly agrees that the facts of the present cases and facts of the cases in the above cited final order dated 7.6.2012 are identical. 5. We have carefully co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deposited without [payment of duty;] from where such goods are removed; From 14.05.2003 "place of removal" means - (a) a factory or any other place or premises of production or manufacture of the excisable goods; (b) a warehouse or any other place or premises wherein the excisable goods have been permitted to be deposited without [payment of duty.] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce. During that period, there is no basis to consider the COCO outlets as the "place of removal". It is not the case of the department that the petroleum products were received in COCO outlets without payment of duty and sold from the said COCO outlets only on payment of duty. Therefore, there is no justification to treat the COCO outlets as the "place of removal". Even otherwise, the basis on whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PM or self determined by OCM. Since in respect of transfers to COCO outlets, the price applicable to dealers at the "place of removal" (that is terminal points) has been adopted, the same is legal and proper. There is no valid reason to interfere with the orders of the Commissioner (Appeals)." 5.2. Inasmuch as the issue stands decided by the Bench in favour of the assessee, we set aside the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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