2005 (3) TMI 662

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....he Respondent. [Order per : S.S. Sekhon, Member (T)]. - M/s Hindustan Petroleum Corporation Ltd., the appellants herein, are inter alia engaged in the manufacture of petroleum products in their factory at Mahul in Mumbai. 1.2The present appeal pertains to the demand of differential duty on motor spirit (MS) and high speed diesel (HSD) cleared from the appellants' refinery to Vashi terminal wit....

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....on charges, whereas in respect of the goods sold from Vashi no such addition was made. 1.4The Dy. Commissioner of Central Excise confirmed the demand of duty and on appeal the Commissioner (Appeals) upheld the order of the Dy. Commissioner. Hence the present appeal.  2.After hearing both sides and considering the issue it is found - (a) The fact that the appellants had loaded certain amoun....

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....e and are part and parcel of the total price charged ex-Vashi Terminal. As for Terminals situated elsewhere the appellants might have or taken into account the transportation charges, on transporting the goods for those distances from the refinery and recovered or and added the same in the price as in the case of Loni Terminal sales the transportation charges for transporting the goods was added. ....