2008 (6) TMI 427

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..... lated period, certain amount is charged as rental charges - whether rental charges have to be included in the assessable value of the gas sold or not? - Held that: - The rental charges are leviable when the cylinder is retained for a period longer than the stipulated time. When such is the case, how can one hold that such charges are in relation to the sale of the gases? - appeal allowed - decided .....

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..... es have to be included in the assessable value of the gas sold or not. In the impugned order, the Commissioner (Appeals) has held that the said charges are part of the Transaction Value and, therefore, they are includible. The learned Advocate stated that the issue is covered by the Hon'ble Apex Court's decision in the case of Indian Oxygen Ltd. - 1988 (36) E.L.T. 723 (S.C.) and also the Tribunal' .....

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..... to sale and which forms part of the sale value of the goods are to be included in the Transaction Value. The cylinder rental charges cannot be treated as additional consideration for the goods sold, as the same is not included as sale of the final products. Moreover, imposition of penalty of Rs. 10,000/- under Rule 25 of the Central Excise Rules, 2002 is illegal and unjust. The demand of interest .....

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