https://www.taxtmi.com/caselaws?id=77275 The Tribunal rejected the Department's appeal, affirming the Commissioner (Appeals) decision regarding the assessable value and duty calculation for petroleum products transferred to Company Owned Company Operated (COCO) Outlets. The Tribunal emphasized that duty assessment should be based on the price at the time of removal from the factory, not at the later sale point, and upheld the Commissioner (Appeals) order on merits and limitation aspect. en-us Tue, 13 Apr 2010 00:00:00 +0530 Fri, 03 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77275 The Tribunal rejected the Department's appeal, affirming the Commissioner (Appeals) decision regarding the assessable value and duty calculation for petroleum products transferred to Company Owned Company Operated (COCO) Outlets. The Tribunal emphasized that duty assessment should be based on the price at the time of removal from the factory, not at the later sale point, and upheld the Commissioner (Appeals) order on merits and limitation aspect. Case-Laws Central Excise Tue, 13 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77275