2025 (9) TMI 1062

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....le Mr. Somesh Arora, Member (Judicial) And Hon'ble Mr. Satendra Vikram Singh, Member (Technical) For the Appellant : Shri J.C. Patel, & Ms. Shilpa Balani, Advocates. For the Respondent Shri Sanjay Kumar, Superintendent (AR). ORDER M/s Reliance Industries Ltd vide Miscellaneous application No. 10429 of 2025 requested for rectification of mistake in the final order No. 1039....

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....nt as it does not represent the actual quantity unloaded in India. They relied on the decision in the case of CC Vs. Hindustan Petroleum Corporation Limited-2000 (121) ELT 109, which was subsequently upheld by Hon'ble Supreme Court as reported at 2002 (142) ELT A280 (SC). The decision in the case of Mangalore Refinery and Petrochemicals Ltd - 2015 (23) ELT 433 (SC), which was relied by the Tri....

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....ely on the decision of Hon'ble Bombay High Court in the case of CCE Vs N.T.B. International P. Ltd- 2014 (302) ELT 481 (Bom), and CCE Vs Rio Tinto India P. Ltd-2017 (6) GSTL 264 (Bom) and Abhay Industries Vs Union of India-2011 (269) ELT 330 (Bom), decision of Hon'ble Gujarat High Court in the case of RPG Life Sciences Ltd Vs UOI-2005 (187) ELT 433 (Guj) and the decision of Hon'ble Supreme Court i....

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....isting even earlier also and the CBIC vide circular dated 26.07.2016 has just reiterated. Regarding res judicata in respect of 13 Bills of Entry he mentioned that two separate SCNs were issued for inclusion of demurrage charges in the assessable value which were subsequently, dropped by the Assistant Commissioner. As proposal of inclusion of demurrage charges was dropped, the said 13 bills of entr....