2013 (2) TMI 439

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....ndent Rep by: Shri N. Jagdish, Superintendent (AR) Per: M. Veeraiyan: Heard both sides on the appeals. 2. The period of dispute in all the three appeals is between July 2001 to March 2002. The dispute relates to valuation of the petroleum products cleared from terminal points to company owned and company operated outlets (COCO outlets). 3 Learned advocate relying on the decision of the....

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....d be appropriate to reproduce the definitions of "place of removal" under Section 4(4) of the Central Excise Act as it was prevailing prior to 14.05.2003 and from 14.05.2003 which are as follows:     Prior to 14.05.2003     "place of removal" means-         (a) a factory or any other place or premises of production or manufa....

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....remises from where the excisable goods are to be sold after their clearance from the factory;     from where such goods are removed;     6.2. The periods involved in the three appeals E/915/2006, E/916/2006 and E/57/2007 are prior to 14.05.2003. Therefore, only the definition of "place of removal" under Section 4(4) of the Central Excise Act as it was prevailing....

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....pots cannot be appreciated. In common parlance, a depot is meant to be a place facilitating whole sale trade whereas the COCO outlets are obviously retail outlets.     6.3. The administrative price mechanism was in vogue for part of the periods involved in each of the three cases as the same was dismantled only from 1 st April 2002. However, this has no significance to the issue ....