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2015 (8) TMI 1181 - AT - Central ExciseValuation of goods - inclusion of facility charges and cylinder holding charges to the assessable value - Held that:- period of dispute involved in these appeals are from September 2000 to August 2001 and from September 2001 to July 2002. This Tribunal vide Final Order [2007 (2) TMI 424 - CESTAT, CHENNAI] and Final Order No. [2015 (8) TMI 1066 - CESTAT CHENNAI], in an identical case, remanded the matter to the lower appellate authority. - In view of the Apex Court decision [2009 (7) TMI 155 - SUPREME COURT OF INDIA] to refer the issue to Larger Bench of Supreme Court and in the present appeals the issues are identical in nature i.e. rental charges collected as facility charges and cylinder holding charges while supplying the gas, it is appropriate that the appeals to be decided only after the final outcome of the Apex Court s Larger Bench decision. - Matter remanded back - Decided in favour of Revenue.
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