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2023 (9) TMI 918 - AT - Central ExciseRefund of amount deposited during the course of investigation - The issue of levy of Excise Duty is pending for adjudication - purified/ graded Hydrogen gas supplied by M/s. Vadilal Gases Limited to M/s. Vadilal Chemicals Limited prior to 01.03.2008 - Valuation of Central Excise Duty - related party transaction or not - value of clearances of hydrogen gas effected/ sold by M/s. Vadilal Chemicals Limited directly to their customers or from their depots should be taken for the purpose of calculation of Central Excise duty or not. Dutiability of the purified/ graded Hydrogen gas prior to April 2008 - HELD THAT:- The matter has been decided by Hon’ble Supreme Court in the appellant’s own case COMMISSIONER OF CENTRAL EXCISE, VADODARA VERSUS M/S VADILAL GASES LTD. & ORS. [2017 (1) TMI 1311 - SUPREME COURT] where it was held that the Tribunal has rightly observed that if no treatment was given to the gas purchased by the appellant, the customers of the appellant would not have been purchasing helium from the appellant at a price 40% to 60% above the price at which the appellant was purchasing. The issue regarding determining whether the related party transaction exist in this case or not, as per Section 4(1) (b) of Central Excise Act, 1944 read with Rule 9 of Central Excise (Valuation) Rules, 2000 is concerned, since the matter has already been remanded back to the original adjudicating authority by impugned order-in-appeal dated 31.03.2015, the Adjudicating Authority while deciding related party issue should also re-adjudicate the matter of dutiability of the purified/ graded Hydrogen gas as per the Hon’ble Supreme Court decision in the appellant’s own case COMMISSIONER OF CENTRAL EXCISE, VADODARA VERSUS M/S VADILAL GASES LTD. & ORS. [2017 (1) TMI 1311 - SUPREME COURT]. Since the matter has already been remanded back by the Commissioner (Appeals) to the original adjudicating authority and forgoing paras, the entire issue needs to be decided afresh by the lower authorities. The issue with regard to refund should also be clubbed with the main issue and need to be decided by the competent Adjudicating Authority. In view of above, this matter is also remanded back to the Additional Commissioner for taking up the issue pertaining to refund amount deposited during the course of investigation while deciding the main show cause notice. Appeal allowed by way of remand.
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