2009 (4) TMI 358

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..... cylinder rental charges would be includible in the assessable value. The Original Authority confirmed the demand of under Section 11A for the period from October, 2005 to November, 2006. Interest under Section 11AB was demanded. Equal penalty under Section 11AC was imposed. The appellant approached the Commissioner (Appeals). The Commissioner (Appeals) held that the said rental charges are inclu .....

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..... e (Appeals-I), Bangalore. 2. We heard both sides. 3. The appellant manufacture various gases. They supply the same in Cylinders to their buyers. In addition to the price of the gases, they collected Cylinder Rental Charges. Revenue proceeded against the appellant on the ground that the cylinder rental charges would be includible in the assessable value. The Original Authority confirmed the dem .....

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..... was low. Here is a situation when the lower appellate authority has disregarded the decision of the Tribunal on very flimsy grounds. This is a case of sheer judicial indiscipline. The appellants are aggrieved over the impugned order of the Commissioner (Appeals). It has been consistently held by this Bench and other benches that Cylinder rental charges cannot be added to the assessable value of th .....

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