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TMI Blog2015 (10) TMI 1681X X X X Extracts X X X X X X X X Extracts X X X X ..... strative price mechanism which was in vogue during this period and these charges are not includible in the assessable value of petroleum products. - Accordingly, the impugned order is set aside - Decided in favour of assessee. - E/1494/2004 - Final Order No. 40614/2015 - Dated:- 4-6-2015 - R. Periasami, Member (T) And P. K. Choudhary, Member (J),JJ. For the Appellant : Ms Minchu Mariam Punnose , Adv For the Respondent : Mr B Balamurugan, AC (AR) ORDER Per: R Periasami: The appellant has filed this appeal against order dated 22.9.2004 passed by the Commissioner of Central Excise, Coimbatore. 2. The brief facts of the case are that the appellants are having warehouse at Coimbatore for storage of petroleum product ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anies were receiving petroleum products 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. 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 which the COCO outlets are treated as depots cannot be apprec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e relating to Mangalore Central Excise reported in 2007 (207) ELT 605 (Tri. Bang.) has allowed their appeal and the Hon'ble Supreme Court dismissed the civil appeal filed by Revenue as reported in 2007 (213) ELT A116 (SC). 5. In the present case also the adjudicating authority demanded excise duty on delivery charges and road freight subsidy charges collected from the customers and the place of removal is depot and the appellants are governed by the administrative price mechanism which was in vogue during this period and these charges are not includible in the assessable value of petroleum products. 6. By respectfully following the decision of the Hon'ble Supreme Court and the Tribunal in the appellant s own case the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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