2015 (3) TMI 247

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..... acted - Held that:- Following decision of CCE, Visakhapatnam vs. BPCL: [2012 (12) TMI 471 - CESTAT, Bangalore] and BPCL vs. CCE, Chennai [2009 (9) TMI 845 - CESTAT CHENNAI] - Decided in favour of assesse. - E/131/2004-DB - Final Order No. 20296 / 2014 - Dated:- 6-3-2014 - SHRI B.S.V.MURTHY AND SHRI S.K. MOHANTY, JJ. For the Appellant : Mr. Raghavendra.B, Advocate For the Respondent .....

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..... the decisions in the case of CCE, Visakhapatnam vs. BPCL: 2014 (299) E.L.T. 237 (Tri.-Bang.) and the decision in the case of BPCL vs. CCE, Chennai: 2010 (261) E.L.T. 695 (Tri.-Chennai). We find that both these decisions are applicable to the facts of this case. Since the issue is covered by precedent Tribunal decisions and no decision contrary to this have been placed before us for consideration, .....

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