2012 (9) TMI 860

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..... of sale by the appellant to HPCL, who in turn sells the products to various customers. Further applicable sales tax/VAT has been paid on such sales. Under these circumstances, to include the so-called ‘commission’ in the assessable value would lead to treating the HPCL as related person which is beyond the scope of show cause notice - we waive pre-deposit of balance amount of dues as per the impu .....

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..... e agreement between the appellant and the HPCL, margin available to HPCL in marketing the CNG has been referred to as commission . CNG is being sold at Retail Sale Price (RSP) as fixed by the appellants. The Department has treated the margin as part of the assessable value and demanded differential duty amounting to Rs. 20,89,461/- along with interest and imposed penalties. 3. Learned Chartered .....

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..... commission without actually the same being commission and, therefore, the demand including the amount of commission in the assessable value is justified. 5. We have carefully considered the submissions made by both sides and perused the records. No doubt the margin available to HPCL has been referred to as commission in the agreement. However, the records reveal that it is clearly a case .....

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