1986 (4) TMI 226

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..... pondents. [Order per : K.L. Rekhi, Member (T)]. - The appellants cleared compressed oxygen gas. The gas was packed in cylinders belonging to the customers. The lower authorities have held that cost of the cylinder is includible in the assessable value of gas for the purposes of assessment of central excise duty and have confirmed the demand for differential central excise duty on that basi .....

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..... ector of Central Excise, Guntur v. M/s. Hindustan Polymers Ltd., Vishakhapatnam. He reiterated the Department s two main arguments, namely, that Section 4(4)(d) allowed for deduction of durable and returnable containers belonging to the manufacturer (and not to the customer) and that exemption Notification No. 313/77-C.E., dated 8-11-1977 did not cover gas cylinders prior to 28-3-1979. In response .....

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..... ite evident that the Bombay High Court judgment was not brought to the notice of those Benches. This judgment, though delivered on 4-7-1983, has been published in the Excise Law Times issue of March, 1986 only. Since it has been the practice of this Tribunal to respectfully follow the High Court judgment in similar cases when no contrary judgment of any other High Court or of the Supreme Court is .....

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