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TMI Blog2007 (2) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... lant. Shri M.N. Bharathi, Advocate, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - These appeals filed by the Department are against the decision of learned Commissioner (Appeals) on the question whether 'cylinder holding charges' (rental charges) were includible in the assessable value of the industrial gases supplied by the respondents to their buyers during the period of dispu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal's decision, learned Commissioner (Appeals) vacated the demand of duty confirmed against the assessee by the lower authority. 2. In the present appeal, it is submitted that the above final order of the Tribunal's Eastern Bench has been appealed against and the appeal has been admitted by the Apex Court as reported in Commissioner v. BOC India Ltd. - 2005 (186) E.L.T. A119 (S.C.). Learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of disposing of this appeal. 4. After examining the submissions, we find that learned Commissioner (Appeals) has chosen to follow the Tribunal's 2004 (175) E.L.T. 236 (T) = Final Order No. A/35/KOL/2004 ibid for the purpose of determining the relevant valuation issue, without any discussion on merits. Now that the Department's appeal against that order has been admitted by the Apex Court, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der now under challenge before the Supreme Court. The appellate authority will, however, be at liberty to rely on any appropriate judicial authority not affected by the Apex Court's ruling in West Coast Paper Mills (supra). Needless to say, the assessee shall be given a reasonable opportunity of being heard. 5. The appeals stand allowed by way of remand. (Dictated and pronounced in open Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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