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TMI Blog2016 (11) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... i Karan Talwar, Shri G.Prahlad, Advocates for the Appellant Shri P.S. Reddy, AR for the Respondent Order per: Sulekha Beevi, C.S., 1. The Appellants, M/s. Bharat Petroleum Corporation Limited) are Government of India Undertaking, engaged in refining and marketing of petroleum products. The Appellants have a Refinery at Mahul in Mumbai and have network of marketing installations and Depots throughout the country. 2. The present proceedings are with respect to Depot at Warangal where duty paid petroleum products viz., Motor Spirit (MS), High Speed Diesel (HSD) and Superior Kerosene Oil (SKO) are stored and for distribution in the market. These products are purchased by the Appellants from M/S. Hindustan Petroleum Corporat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the OCC are communicated to the Oil Marketing Companies for due implementation. The OMCs are bound to follow the prices so determined by OCC. In the Finance Act, 1998 vide Section 111 read with Second Schedule of the Finance Act (No.2) Act, 1998 the 'levy of Additional Duty on Motor Spirit (Petrol) at the rate of ₹ 1,000/- per KL was introduced with effect from 02.06.1998. Similarly, in the Finance Act 1999 the Additional Duty on HSD was introduced with effect from 28.02.1999 and also the rate of duty was revised from 15% to 16 0/0. Subsequent to the Union Budget, the prices of the petroleum products were increased by the OCC. As the OMC are bound by the directives of the OCC, the duty paid stocks of HSD at the locations were s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were cleared from their Warangal depot 11. The issue is squarely covered by the following judgments in favour of the Appellants: i) CCE V/s. Bharat Petroleum corporation Ltd. V/s. CCE-2002 (146) ELT 646 (Tri.-Del.) ii) CCE Meerut V/s. Bharat Petroleum Corporation Ltd.- 2011 (272 ELT 654(SC) iii) Bharat Petroleum Corporation Ltd. V/s CCE, Noida -2007 (207) ELT 121 (Tri.-Del.) iv) Indian Oil Corporation Ltd. v/s. CCE, Chandigarh-2013 (291) ELT 416 (Tri.Del.) v) Hindustan Petroleum Corporation Ltd. V/s. CCE, Bhopal-2013 (295) ELT 237 (Tri.-Del.) vi) Hindustan Petroleum Corporation Ltd. V/s. CCE, Meerut-2013 (298) ELT 450 (Tri.Del.) vii) CCE, Bhopal vs Indian Oil Corpn Ltd-2014(402)ELT-234(MP) viii) CCE ..... X X X X Extracts X X X X X X X X Extracts X X X X
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