2015 (10) TMI 1354

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....eer Chitkara, Authorised Representative For the Respondent : Shri Sachin Chinta, Advocate ORDER Per: P.K. Das Revenue filed this appeal against the order of the Commissioner (Appeals), where the adjudication order was set-aside and the appeal of the respondent was allowed. 2. After hearing both the sides and on perusal of the records, we find that the Adjudicating Authority confirmed the dema....

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....oner (Appeals) observed as under:- "The charges incurred after clearance from the factory gate are not supposed to form a part of assessable value. Even equalized freight were abatable from price towards working of the cost, further to that extent, on merits of the case, pipeline charges have to be considered as post clearance expenditure. The normal place of removal was of course the factory ga....

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....pelines charges are nothing but transport charges incurred for supply of various refinery products through pipe line from the factory (refinery gate to Sabarmati Terminal. The position of law as already laid down in BPCL case; when IOC declared and demonstrated that the pipeline charges are nothing else than the transportation charges, then such charges should not have been included for demanding ....