2017 (1) TMI 1694

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ran, AC (AR), for the Appellant. Shri Kasi Viswanathan, Consultant, for the Respondent. ORDER The facts explained by the respondent is that M/s. Indian Oil Corporation has cleared petroleum products to its own retail outlet at the price which was the assessable value at its gate. There was a presumption by Revenue that commission was charged by M/s. Indian Oil Corporation in respect of th....