TMI Blog2015 (2) TMI 654X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment of the Tribunal in the case of Kota Oxygen (P) Ltd. vs. CCE, Jaipur (2000 (8) TMI 316 - CEGAT, NEW DELHI) which has been upheld by the Apex Court, in that case the assessee was charging fixed amount towards rental and cylinder maintenance charges even from the customers who purchased oxygen gas manufactured by the assessee in their own cylinders and there was also allegation that the amounts charged as cylinder rental and cylinder maintenance were several times higher than the actual cost incurred in this regard and on that basis the Revenue had alleged that part of the value of the oxygen gas was being recovered as cylinder rental/maintenance charges and this allegation of the Revenue have been upheld by the Tribunal. In the pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Joint Commissioner vide order-in-original dated 30th September 2004 confirmed the duty demand of ₹ 6,04,269/- against the respondent alongwith interest and imposed penalty of equal amount on them under Section 11AC. On appeal being filed to Commissioner (Appeals) against this order, the Commissioner (Appeals) vide impugned order-in-appeal dated 2nd March 2005 set aside the Joint Commissioner s order and allowed the appeal. Against this order of the Commissioner (Appeals), this appeal has been filed by the Revenue. 2. Heard both the sides. 3. Shri Pramod Kumar, learned Jt. CDR, assailed the impugned order by reiterating the grounds of appeal and cited the judgment of the Tribunal in the case of CCE, Ghaziabad vs. Modi Gas Che ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E.L.T. 165 (S.C.) and also the judgment in case of Union of India vs. Bombay Tyre International Ltd. reported in 1983 (14) E.L.T. 1896 (S.C.) has held that the cylinder rentals or cylinder repair/ testing charges would not be includible in the assessable value of the gases, that in these judgments of the Tribunal, the Tribunal also considered its earlier judgment in the case of Kota Oxygen (P) Ltd. vs. CCE, Jaipur (supra) relied upon by the Tribunal in its judgment in the case of CCE, Ghaziabad vs. Modi Gas Chemicals Ltd. (supra), that the Tribunal s judgment in the case of Kota Oxygen (P) Ltd. vs. CCE, Jaipur (supra) is based on the fact that, the assessee were charging amounts towards cylinder rental and cylinder maintenance charges ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le as such without being packed in any special container, as the same can be sold even in the cylinders brought by the customers, following the judgment of this Tribunal in the case of CCE, Indore vs. Grasim Industries Ltd. (supra), cylinder rental charges and cylinder testing and repair charges would not be includible in the assessable value of the goods. As regards the Revenue s reliance on the judgment of the Tribunal in the case of Kota Oxygen (P) Ltd. vs. CCE, Jaipur (supra) which has been upheld by the Apex Court, in that case the assessee was charging fixed amount towards rental and cylinder maintenance charges even from the customers who purchased oxygen gas manufactured by the assessee in their own cylinders and there was also alle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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