TMI Blog2014 (7) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... o other oil marketing companies - Held that:- Tribunal in the case of Hindustan Petroleum Corpn. Ltd. v. CCE [2005 (2) TMI 357 - CESTAT, BANGALORE] has held in favour of the assessee. Revenue’s appeal filed against the assessee was dismissed by the Hon’ble Supreme Court as reported in [2006 (1) TMI 592 - Supreme Court of India]. Another decision, which is in the same appellants case is Indian Oil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccordingly confirmed the demands. 2. We find that issues are no more res integra and stand settled by various decisions. Tribunal in the case of Hindustan Petroleum Corpn. Ltd. v. CCE [2005 (187) E.L.T. 479 (Tri.-Bang.)] has held in favour of the assessee. Revenue's appeal filed against the assessee was dismissed by the Hon'ble Supreme Court as reported in [2006 (196) E.L.T. A72 (S.C.)]. Ano ..... X X X X Extracts X X X X X X X X Extracts X X X X
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