https://www.taxtmi.com/caselaws?id=219456 The Tribunal rejected the department's appeals against common Orders-in-Appeal involving petroleum corporations regarding the assessable value determination for products transferred to COCO outlets. It held that COCO outlets should not be treated as depots, and delivery charges should not be included in the assessable value. The Tribunal determined that COCO outlets did not qualify as the "place of removal" under the Central Excise Act, and upheld the decision that the Administered Price Mechanism was appropriately dismantled. The department's appeals were dismissed, affirming the Commissioner (Appeals) orders. en-us Thu, 07 Jun 2012 00:00:00 +0530 Sat, 08 Feb 2014 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219456 The Tribunal rejected the department's appeals against common Orders-in-Appeal involving petroleum corporations regarding the assessable value determination for products transferred to COCO outlets. It held that COCO outlets should not be treated as depots, and delivery charges should not be included in the assessable value. The Tribunal determined that COCO outlets did not qualify as the "place of removal" under the Central Excise Act, and upheld the decision that the Administered Price Mechanism was appropriately dismantled. The department's appeals were dismissed, affirming the Commissioner (Appeals) orders. Case-Laws Central Excise Thu, 07 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219456