2016 (11) TMI 857

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....he Appellant Shri K.P. Muralidharan, AC (AR), For the Respondent Per D.N. Panda The appellant's grievance is on two counts. The first count is that delivery charges collected from the buyers whether shall be liable to duty. Appellant explains that according to the policy of the Petroleum Production Distribution, the duty-paid petroleum products are delivered at the buyer's premise....

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....y-paid goods. He explains that prior to 14.5.2003 and after that, the law relating to 'place of removal' was as under :- "Prior to 14-5-2003 "place of removal" means - (a) a factory or any other place or premises of production or manufacture of the excisable goods; (b) a warehouse or any other place or premises wherein the excisable goods have been permitted to be deposited wit....

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.... 3. Rival contention of Revenue is that the delivery charges not being specific, that shall be liable to duty. So also the 'place of removal' being COCO, the transaction value at that place shall be the assessable value. 4. Heard both sides and perused the records. 5. The retail distribution system of petroleum company has not been disputed by Revenue. It is the policy of the Govern....