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TMI Blog2013 (10) TMI 892X X X X Extracts X X X X X X X X Extracts X X X X ..... he outset, ld. Advocate, Dr. Samir Chakraborty appearing for the Applicant, has submitted that during the relevant period i.e.01.09.2004 to 30.06.2009, the Applicant had cleared petroleum products namely, LPG (Commercial), Motor Spirit (MS), High Speed Diesel (HSD) and Superior Kerosene Oil (SKO) (Non-PDS), to their Marketing Division at a price shown in the respective invoices for the purpose of stock-transfer. In the respective invoices, the Applicant, inter alia, mentioned 'Terminalling Charges', but no duty was shown to have paid on such 'Terminalling Charges'. It is the contention of the ld. Advocate that the afore-mentioned petroleum products cleared from their Refinery to the Marketing Division were ultimately sold by the Marketing D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... when the same being included in the final price at the stage when the petroleum products were sold from the Marketing Division, it cannot be subjected to excise duty again. Explaining the reasons for showing such 'Terminalling Charges' on stock-transferred price, he submitted that Marketing and Refinery Divisions are two different units of the Applicant Company and such charges are shown to measure its profit at the relevant units. There cannot be any sale or purchase between the depots/Marketing Division and the Refinery of the same Division. 3. Ld. AR for the Revenue reiterated the findings of the ld. Commissioner and submitted that when the Applicant sell the same petroleum products from their Refinery to other Oil Marketing Divisions l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from their Marketing Division in the transaction value with their customer, the 'Terminalling Charges'are included by the Applicant. We find force in the argument of the Applicant that mere 'Terminalling Charges' shown in the stock-transferred invoices would not itself attract excise duty, unless it is shown that the same are also recovered from the customers by their Marketing Division, but on which no duty has been paid by the Applicant. No evidences had been brought on record by the Revenue to rebut the claim of the Applicant, as made out by the Applicant in their reply to the show cause notice that the 'Terminalling Charges'are included in the transaction value at which the petroleum products are sold by their Marketing Division. In th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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