2018 (2) TMI 1435

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....rasimham, Superintendent (AR) - for the Appellant. Shri G. Prahlad, Advocate - for the Respondent. Order per: M.V. Ravindran] This appeal is filed by the Revenue against Order-in-Original No.07/2007-C.E.-Commr. dated 31.12.2007. 2. The relevant facts that arise for consideration are the respondent herein had warehoused various Petroleum products in their bonded/warehouse at HPVCL Secun....

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.... of duty liability. 3. Revenue aggrieved by the order of Adjudicating Authority is in appeal on the ground that the demands which have been dropped by the authority is incorrect It is the case of the Revenue that the Board Circular dated 14.09.2004 needs to be applied in its entirety as much the duty liability of the goods on the day of withdrawal of warehousing facility needs to be discharged ....

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....ecords, we find that the issue is settled by the decision of the Tribunal in the respondent's own case as cited herein above. On perusal of the said judgment of the Tribunal; facts recorded at paragraph 2 is identical to the facts in the case in hand except that in that case warehouse at Gummaladoddi. We find that paragraph 7.1 of the said order is the ratio which we reproduce: 7.1 It can b....

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....ed by other Commisionerates in respect of other oil companies in an identical situation, accepting the transaction value of the warehoused goods cleaved during the period 06.09.2004 to 30.09.2004. On perusal of the said orders, we find strong force in the contentions raised by the learned Counsel. If the Revenue authorities of all over India are accepting the fact that the transaction value of the....