Appellant Challenges Higher Excise Duty on Petroleum Products Sold via COCO Outlets Due to Dealer Commission Inclusion.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Valuation - sale of petroleum products through dealers - the appellant had discharged more excise duty on the clearances to and from COCO outlet, wherein the assessable value is more than the assessable value of the petroleum products cleared to dealers, which implies that the commission which has been extended to dealers has been included in the value. - AT....