2016 (10) TMI 1065

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....Mr. G. Shivadass, Advocate For the Appellant Mr. N. Jagadish, AR For the Respondent JUDGEMENT Per : Ashok K. Arya 1. The appellant, M/s. HPCL is in appeal against the Order-in-Appeal dated 30.11.2004 passed by Commissioner (Appeals), Bangalore, who upheld the Order-in-Original No.11/2004 dated 7.7.2004 passed by Additional Commissioner of Central Excise, Bangalore. The Additional Commi....

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.... the written submissions inter alia submits as follows: i.  Prior to 1.7.2000, the clearances to COCOO were valued at the dealer price governed by Administered Price Mechanism (APM), being the normal price. ii.  Board Circular dated 30.6.2000 clarifies that the valuation of price for administered petroleum products be continued to be made as per hitherto practice of ass....

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.... v.  The appellant has adopted the transaction value in terms of Section 4(1)(a) of the Act as all the conditions for adopting transaction value is fulfilled. vi.  The delivery charges (being dealers commission) and transportation cost beyond the place of removal are not includible in the assessable value. vii. Entire demand is barred by limitation. 4. The le....