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TMI Blog2023 (9) TMI 1010X X X X Extracts X X X X X X X X Extracts X X X X ..... linders in the assessable value - HELD THAT:- The identical issue has been decided in appellant s own case in AIMS INDUSTRIES LTD VERSUS C.C.E. -AHMEDABAD-I [ 2023 (1) TMI 5 - CESTAT AHMEDABAD ] where it was held that retention/detention charges is not a part of the sale price. It is only charged when the customers retain/detain the cylinders beyond the period stipulated by the appellant. Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ific period of time. However, in case the customers delays the return of empty cylinders certain charges are levied on the customers. The present demand is in respect of the charges recovered from the customers on account of delay in return of cylinders under the category of supply of tangible goods service. Learned Counsel pointed out that the matter is already been decided in appellants own case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e included in the assessable value of the gas or otherwise. We find that the same issue has been decided in the appellant s own case for their different 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 is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. Grasim Industries Ltd. 2018(360) ELT 769(SC) 2.1 He further submits that the same issue has been finally settled by the 5 judges bench of larger bench 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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