2009 (5) TMI 681

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lasundaram, Vice-President]. The revenue is aggrieved by the order of the Commissioner of Central Excise (Appeals), holding that cylinder handling charges, rental charges, loading and unloading charges of cylinders containing liquid oxygen and liquid argon are not includible in the assessable value of the goods. 2. We have heard both sides. We find that in the assessees own case reported in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the activity of the assessees does not amount to manufacture, we uphold the impugned order which has set aside the duty demand of Rs. 1,44,052/- and penalty of Rs. 5000/-, and reject the appeal. 3. The cross objection filed by the assessees contending that their activity does not amount to manufacture is allowed in view of our above findings in the Revenue s appeal. (Order dictated and pronoun .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X