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TMI Blog2023 (1) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... NDUSTRIES LTD. VERSUS C.C.E. S.T. -DAMAN. [ 2019 (4) TMI 2091 - CESTAT AHMEDABAD] . In the said decision various Judgments including the Supreme Court judgment in the case of COMMISSIONER OF CENTRAL EXCISE, INDORE VERSUS GRASIM INDUSTRIES LTD. [ 2009 (7) TMI 155 - SUPREME COURT] was considered. It was held that retention/detention charges is not a part of the sale price. It is only charged whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RAMESH NAIR The issue involved is that whether the retention charges of Cylinders wherein the final product viz gas supplied to the Customer beyond the stipulated period is includible in the assessable value of the gas. 2. Shri Saurabh Dixit, Learned Counsel appearing on behalf of the appellant submits that the very issue has been decided in the case of their own different factory wherei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erent factory vide Tribunal s order dated 03.04.2019 (Supra). In the said decision various Judgments including the Supreme Court judgment in the case of Grasim Industries Ltd was considered. The order dated 03.04.2019 is reproduced below:- The issue involved is that whether the retention/detention charges recovered by the appellant beyond the stipulated time period is required to be included ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ench of Supreme Court in the case of Grasim Industries Ltd. 2018 (360) ELT 769 (SC). 3. Shri Amit Kumar Mishra, Ld. Jt. Commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. Heard both sides and perused the records. We find that the issue no longer res integra in the light of various judgments cited by the Ld. Counsel. In our view, retentio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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