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2023 (1) TMI 5 - AT - Central ExciseValuation of gas - inclusion of retention charges of Cylinders wherein the final product viz gas supplied to the Customer beyond the stipulated period in the assessable value of the gas or not - HELD THAT:- The same issue has been decided in the appellant’s own case for their different factory vide AIMS INDUSTRIES LTD. VERSUS C.C.E. & S.T. -DAMAN. [2019 (4) TMI 2091 - CESTAT AHMEDABAD]. In the said decision various Judgments including the Supreme Court judgment in the case of COMMISSIONER OF CENTRAL EXCISE, INDORE VERSUS GRASIM INDUSTRIES LTD. [2009 (7) TMI 155 - SUPREME COURT] was considered. It was held that retention/detention charges is not a part of the sale price. It is only charged when the customers retain/detain the cylinders beyond the period stipulated by the appellant. Accordingly, the retention/detention charges are not includable in the transaction value of the excisable goods namely gas sold, duly packed, in the gas cylinders. In view of the above decision of this Tribunal which is based on the Hon’ble Supreme Court judgment in case of Grasim Industries Ltd the issue is no longer Res-Integra, therefore, the impugned order is not sustainable - appeal allowed.
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