2015 (3) TMI 247

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.... : Mr.A.K.Nigam, Additional Commissioner (AR) JUDGEMENT Per : B.S.V.MURTHY The issue involved is the value to be adopted for payment of duty on petroleum products sold through COCO (Company Operated and Company Owned) by the appellant. Revenue has taken a view that provisions of Rule 7 of Central Excise (Valuation) Rules, 2000 would be attracted and therefore duty should be paid on the value a....