TMI Blog2007 (2) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... t. [Order per : P.G. Chacko, Member (J)]. These appeals filed by the Department are against the decision of learned Commissioner (Appeals) on the question whether cylinder holding charges (rental charges) were includible in the assessable value of the industrial gases supplied by the respondents to their buyers during the period of dispute. Learned Commissioner (Appeals) held in favour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acated the demand of duty confirmed against the assessee by the lower authority. 2. In the present appeal, it is submitted that the above final order of the Tribunal s Eastern Bench has been appealed against and the appeal has been admitted by the Apex Court as reported in Commissioner v. BOC India Ltd. - 2005 (186) E.L.T. A119 (S.C.). Learned SDR submits that, though there is no stay of operati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmissions, we find that learned Commissioner (Appeals) has chosen to follow the Tribunal s 2004 (175) E.L.T. 236 (T) = Final Order No. A/35/KOL/2004 ibid for the purpose of determining the relevant valuation issue, without any discussion on merits. Now that the Department s appeal against that order has been admitted by the Apex Court, though without any stay of operation, finality and correctnes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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