9911796707
TMI Blog2023 (10) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... HAGYA DEVI , MEMBER ( TECHNICAL ) Mr. Hemanth Kumar , Advocate For the Appellant Mr. H. Jayathirtha , Superintendent ( AR ) For the Respondent ORDER Per : DR. D. M. MISRA This is an appeal filed by the appellant against Order-in-Original No.108/2008-Commr.LTU dated 14.11.2008 passed by the Commissioner of Central Excise and Service Tax, Large Tax Payers' Unit, Bangalore. 2. Briefly stated th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s collected on monthly basis, escalation charges, etc., are includable in the assessable value of the gases manufactured and supplied to M/s. Tata Steel Ltd. and others. On adjudication, the demand was reduced to Rs.1,11,28,100/- with interest and penalty of Rs.5,00,000/- was imposed under Rule 25 of the Central Excise Rules, 2002. Hence, the present appeal. 3. The learned advocate for the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ournment would not yield any result. Hence, the case is decided on the basis of evidences available on record. 4. Per contra, the learned Authorised Representative for the Revenue submits that the same issue has been considered by this Tribunal earlier in their own case referring to the Board Circular dated 10.11.2014 issued in this regard. He placed the Board's Circular dated 10.11.2014. It is h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, they could not place agreements before the original authority nor before us even though sufficient opportunities have been accorded to them. Therefore, we proceed with the case based on the documents available on record. We find that the issue is no more res integra and the issue is covered by the judgment of this Tribunal in the case BOC India Ltd. (supra). This Tribunal after taking note of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arges, etc., collected from all customers are includable in the value of gases sold/supplied to their customers. However, in the facts and circumstances of the case, we do not find any reason to confirm the penalty imposed on the appellant. Consequently, the impugned order is modified to the extent of setting aside the penalty of Rs. 5,00,000/- under Rule 25 of the Central Excise Rules, 2002 and d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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