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2013 (10) TMI 892
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....of the Central Excise Act, 1944. 2. At the outset, ld. Advocate, Dr. Samir Chakraborty appearing for the Applicant, has submitted that during the relevant period i.e.01.09.2004 to 30.06.2009, the Applicant had cleared petroleum products namely, LPG (Commercial), Motor Spirit (MS), High Speed Diesel (HSD) and Superior Kerosene Oil (SKO) (Non-PDS), to their Marketing Division at a price shown in the respective invoices for the purpose of stock-transfer. In the respective invoices, the Applicant, inter alia, mentioned 'Terminalling Charges', but no duty was shown to have paid on such 'Terminalling Charges'. It is the contention of the ld. Advocate that the afore-mentioned petroleum products cleared from their Refinery to the Marketing Divis....
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....ned in the stock-transferred invoices, but when the same being included in the final price at the stage when the petroleum products were sold from the Marketing Division, it cannot be subjected to excise duty again. Explaining the reasons for showing such 'Terminalling Charges' on stock-transferred price, he submitted that Marketing and Refinery Divisions are two different units of the Applicant Company and such charges are shown to measure its profit at the relevant units. There cannot be any sale or purchase between the depots/Marketing Division and the Refinery of the same Division. 3. Ld. AR for the Revenue reiterated the findings of the ld. Commissioner and submitted that when the Applicant sell the same petroleum products from thei....