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2023 (10) TMI 523 - CESTAT BANGALOREPayment of duty on facility charges recovered from other customers claiming that the agreements are different - HELD THAT:- The issue is no more res integra and the issue is covered by the judgment of this Tribunal in the case BOC India Ltd. [2018 (3) TMI 854 - CESTAT NEW DELHI]. This Tribunal after taking note of the Board Circular dated 10.11.2014 and 24.4.2014 held that The appellants are engaged in manufacture & supply of gases liable to Central Excise duty. They have put up storage facilities inside the clients premises to store such gases for subsequent consumption. For such activity, they are collecting fixed facility charges apart from the sale consideration for the gas. Admittedly, the clarification dated 10-11-2014 issued by the Board on similar set of facts, as well as, the clarification dated 24-4-2014 issued in respect of appellant’s unit in Orissa are applicable to the present dispute. There are no reason not to follow the aforesaid judgment of this Tribunal. Hence, the facility charges, escalation charges, etc., collected from all customers are includable in the value of gases sold/supplied to their customers. However, in the facts and circumstances of the case, there are no reason to confirm the penalty imposed on the appellant - the impugned order is modified to the extent of setting aside the penalty of Rs. 5,00,000/- under Rule 25 of the Central Excise Rules, 2002 and duty amount confirmed along with interest is upheld. Appeal disposed off.
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