2019 (4) TMI 2091

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..... customers retain/detain the cylinders beyond the period stipulated by the appellant. Accordingly, the retention/detention charges are not includable in the transaction value of the excisable goods namely gas sold, duly packed, in the gas cylinders. Reliance can be placed in the case of COMMISSIONER OF CENTRAL EXCISE, INDORE VERSUS M/S GRASIM INDUSTRIES LTD. THROUGH ITS SECRETARY [ 2018 (5) TMI .....

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..... rabh Dixit, Ld. Counsel appearing on behalf of the appellant submits that the very same issue has been decided in the catena of judgments which as follows: 1. BOC India Ltd. 2004 (175) ELT 236(Tri.-Kol.) 2. Govind Poy Oxygen Ltd. 2008 (231) ELT 299 (Tri. Mum) 3. Inox Air Products Ltd. 2016(336) ELT 316 (Tri.-Mum.) 4. Indian Air Gases Ltd. 2015 (318) ELT 434 (T) 5. Goyal M.G. Gases P .....

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..... the cylinders beyond the period stipulated by the appellant. Accordingly, the retention/detention charges are not includable in the transaction value of the excisable goods namely gas sold, duly packed, in the gas cylinders. Following the ratio of the judgments, impugned order is set aside. The appeals are allowed. (Dictated and pronounced in the open court) - - TaxTMI - TMITax - Central .....

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