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2016 (1) TMI 918 - AT - Central ExciseRent or compensation charges for the loss or damage - whether will form part of the transaction value and duty is required to be paid on the said amount? - Held that:- In appellants own case, the Bangalore bench of the Tribunal [2008 (6) TMI 427 - CESTAT, BANGALORE ] held that the rental charges are leviable when the cylinder is retained for a period longer than the stipulated time. When such is the case, how can one hold that such charges are in relation to the sale of the gases? Hence, we do not find any merit in the impugned order. We set aside the same and allow the appeal with consequential relief. - Decided in favour of assessee.
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