2007 (7) TMI 199

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..... the view that the appeal itself can be finally disposed of. Accordingly, after dispensing with predeposit, we take up the appeal. 2. The appellants are manufacturers of liquid Sulphur dioxide and other chemicals. During the period of dispute [November 2004 - August 2005], they cleared the liquid Sulphur dioxide in cylinders supplied by buyers, on payment of duty on the basis of transaction value .....

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..... Revenue a case that the price was not the sole consideration for the sale. On these facts no amount attributable to the value of the tonners was held to be includible in the assessable value of the excisable goods. We have not found any factual difference in the present case. The buyers were not alleged to be related to the assessee and the price charged by the latter was not alleged to be affecte .....

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