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TMI Blog1998 (1) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent. [Order per : Justice U.L. Bhat, President]. - Appellant, engaged in the manufacture of Oxygen Gas was charging Rs. 11/- or Rs. 13/- per cylinder and paying duty on such prices in respect of the period from January to March, 1990; it was found that appellant was separately collecting Rs. 7/- as rental charges where appellant's cylinders were used and Rs. 5/- as service charges where buye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se notice other gas manufacturers were showing the price as Rs. 28/- per cylinder or Rs. 20/- per cylinder depending upon whether cylinders used belonged to the manufacturer or supplied by the buyers and appellant was also collecting Rs. 18/- and Rs. 20/- respectively but showing only Rs. 11/- and Rs. 13/- respectively in the invoices, the balance being in debit notes as rent charges or service ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... suming that the charges collected are excessive as indicated by the Deputy Collector, a part of the charges must be referable to rental and service charges and that part has to be deducted from the assessable value. This exercise was also not conducted by the adjudicating authority. Therefore, we find the order unsatisfactory. The circumstances call for fresh adjudication. 4. For the reasons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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