2018 (4) TMI 1958

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... me in the books of account as ''other charges'' - HELD THAT:- Any amount recovered attributable to other expenses i.e. Sales Tax is not includible in the transaction value as it can only be considered as profit on an activity. Similar view has come up for consideration before the Tribunal in the assessee Respondents own case INDIAN OIL CORPORATION LTD. VERSUS COMMISSIONER OF .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tral Excise registration for warehousing of Motor Spirit, High Speed Diesel, Lub Oil, Naphtha and Superior Kerosene oil which are subject to Central Excise duty. The assessee-Respondents had collected the Sales Tax amount and shown the same in the books of account as other charges . The Department has demanded the duty on this other charges , but the Commissioner (Appeals) has dropped the same. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ng the course of arguments, both sides submit that the issue is squarely covered by the ratio of the decision in the case of CCE, Mangalore vs Shree Krishna Pipe Industries, 2004 (165) ELT 508 (Kar.) 6. In view of the above settled legal position, we find no reason to interfere with the impugned order and the same is hereby upheld along with the reasons mentioned therein. 7. In the result, t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X