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TMI Blog2015 (8) TMI 1181X X X X Extracts X X X X X X X X Extracts X X X X ..... are identical in nature i.e. rental charges collected as facility charges and cylinder holding charges while supplying the gas, it is appropriate that the appeals to be decided only after the final outcome of the Apex Court s Larger Bench decision. - Matter remanded back - Decided in favour of Revenue. - E/791 & 792/2004 (By Revenue), E/831 & 832/2004 (By Assessee) - Final Order No. 40983-40986 / 2015 - Dated:- 11-8-2015 - Shri R. Periasami, Technical Member And Shri P. K. Choudhary, Judicial Member,JJ. For the Petitioner : None For the Respondent : Shri B. Balamurugan, AC (AR) ORDER Per R. Periasami None appeared for the appellant-assessee. As the appeals pertain to the year 2004, we proceed to dispose of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), we feel that the interpretation of Sections 3 and 4 of the Act after the substitution of Section 4 is not in conformity with the scheme of the Act prima facie, for the reasons that (i) Section 3 is a charging Section providing for levy of excise duty on excisable goods, whereas Section 4 provides for the measure for valuation of excisable goods with reference to which the charge of excise duty is to be levied, (ii) both operate in their independent fields even though there may be a link between the two and (iii) in the case of Bombay Tyre (supra), (a three-Judge Bench), the contention of the assessees that the measure was to be found by reading Section 3 with Section 4, thus drawing the ingredients of Section 3 into, the exercise was spe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tal charges collected as facility charges and cylinder holding charges while supplying the gas, it is appropriate that the appeals to be decided only after the final outcome of the Apex Court s Larger Bench decision. Accordingly, we remand the cases to the lower appellate authority with the direction to decide the appeals on all the issues based on the outcome of the decision of the Larger Bench of the Hon ble Supreme Court. Needless to say that the appellant-assessee shall be given a reasonable opportunity of hearing before passing order. Accordingly, all the appeals filed by the assessee and Revenue are allowed by way of remand to the Commissioner (Appeals). (Dictated and pronounced in open court) - - TaxTMI - TMITax - Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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