2018 (4) TMI 211

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....ssee has also filed cross-objections. 2. Briefly the facts of the present case are that the respondent cleared 8531 KL of Motor spirit (MS) and 24923.500 KL of High speed Diesel (HSD) through the Company Owned Company Operated (COC) outlets. The retail selling price of MS and HSD comprises of assessable value, excise duty, sales tax and dealers margin. But the dealers margin was retained by the respondent in respect of sale thorugh COCO and not included in the assessable value of the goods for payment of duty. Accordingly a show-cause notice was issued demanding Central Excise duty on the said margin amounts which has not been paid by them and the demand was confirmed by the lower authority. But on appeal, Commissioner(Appeals) reversed th....

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.... COCO assessable value and dealers margin are not exactly equal as the recovery towards dealer's margin includes tax elements of Central Excise and sales tax which are eligible for abatement under Central Excise Act, 1944 He also submitted that the normal transaction value arrived at by the assessee for COCO outlet is correct in terms of Rule 7 of the Central Excise Rules. The learned consultant in support of his submission has relied upon the decision in the assessee's own case reported in 2010(261) E.L.T. 695 (Tri. Chennai) wherein it has been held that the normal transaction value arrived by the assessee for COCO outlet is to be determined in terms of Rule 7 of Central Excise Rules, 6. After considering the submissions of both the p....