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CCE, Puducherry, M/s. National Oxygen Ltd. Versus M/s. National Oxygen Ltd., CCE, Puducherry

2015 (8) TMI 1181 - CESTAT CHENNAI

Valuation 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 - SU .....

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983-40986 / 2015 - Dated:- 11-8-2015 - Shri R. Periasami, Technical Member And Shri P. K. Choudhary, Judicial Member,JJ. For the Petitioner : None For the Respondent : Shri B. Balamurugan, AC (AR) ORDER Per R. Periasami None appeared for the appellant-assessee. As the appeals pertain to the year 2004, we proceed to dispose of the appeals. 2. The issue relates to inclusion of facility charges and cylinder holding charges to the assessable value. The adjudicating authority demanded differential du .....

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), the Hon ble Supreme Court has referred both the issues to the Larger Bench of the Hon ble Supreme Court and is still pending. 4. After hearing the learned AR and on perusal of the records, we find that the 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 No.155 to 157/2007 dated 20.2.2007 and Final Order No. 40600 & 40601/2015 dated 28.5.2015, in an identical case, remanded the matter to .....

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that (i) Section 3 is a charging Section providing for levy of excise duty on excisable goods, whereas Section 4 provides for the measure for valuation of excisable goods with reference to which the charge of excise duty is to be levied, (ii) both operate in their independent fields even though there may be a link between the two and (iii) in the case of Bombay Tyre (supra), (a three-Judge Bench), the contention of the assessees that the measure was to be found by reading Section 3 with Section .....

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