https://www.taxtmi.com/caselaws?id=204522 Valuation of LPG cleared from storage facilities turned on whether terminalling charges had to be added to the assessable value for pre-deposit purposes. The record showed that excise duty had been paid on the ex-storage price fixed by the Oil Coordination Committee for domestic use, and the CBEC supplementary instructions treated the ex-storage price fixed from time to time as the assessable value for petroleum products. On that basis, the appellant was found to have made out a strong prima facie case against immediate inclusion of terminalling charges, and waiver of pre-deposit was granted with recovery stayed pending the appeal. en-us Mon, 09 Aug 2010 00:00:00 +0530 Fri, 27 May 2011 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204522 Valuation of LPG cleared from storage facilities turned on whether terminalling charges had to be added to the assessable value for pre-deposit purposes. The record showed that excise duty had been paid on the ex-storage price fixed by the Oil Coordination Committee for domestic use, and the CBEC supplementary instructions treated the ex-storage price fixed from time to time as the assessable value for petroleum products. On that basis, the appellant was found to have made out a strong prima facie case against immediate inclusion of terminalling charges, and waiver of pre-deposit was granted with recovery stayed pending the appeal. Case-Laws Central Excise Mon, 09 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204522