9911796707
TMI Blog2024 (7) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... before this Tribunal vide its Final Order No.21405/2023 dated 18.12.2023. 2. The Tribunal after recording in the said order that even though the appeal had been listed on various dates i.e., 29.08.2023, 29.09.2023, 30.10.2023, 24.11.2023 and 18.12.2023, no one had appeared nor there was any request for adjournment. Explaining the default for non-appearance in their application, it is submitted that address of the advocate representing the appellant was slightly different, hence, the notices sent to the advocate could not be received. He submits that there is no mistake on their part for non-appearance as the advocate could not receive the notice due to incorrect mention of the address in the despatched hearing notice. 3. Considering the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n and sale of gases. On adjudication of the refund claim, it was rejected on the ground that since facility charges being charged and collected in addition to the price of goods collected towards supply of gases, therefore, refund claim by the appellant not admissible for the facility charges paid during the month of August 2008 and September 2008. Aggrieved by the said order, they filed an appeal before the Commissioner (A), who in turn upheld the order of the adjudicating authority. Hence, the present appeal. 6. At the outset, the learned advocate for the appellant has submitted that the appellant had entered into an agreement on 20.05.2006; pursuant to which, they invested huge amount of money and set up an air-separation plant in a pie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he question involved in present case is whether excise duty is payable on the facility charges, when there is no production of gases commenced. Further, he has submitted that the judgment of the Tribunal in M/s. Inox Air Products Ltd. (supra) is not applicable to the present case as the question involved in present case is whether excise duty is payable on the facility charges when there is no production of gases commenced. 6.2 Further, he has submitted that the Circular F.No.6/03/2013/CX.1 dated 10.11.2014 is not applicable to present circumstances since the issue involved in the present appeal relates to the period prior to the Circular. 7. Per contra, the learned Authorised Representative for the Revenue has submitted that the facility ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any objection. 8. Heard both sides and perused the records. 9. The short issue involved in the present appeal for consideration is: whether facility charges paid by the appellant during the period August 2008 to September 2008 be leviable to excise duty or otherwise and the duty paid during the said period is refundable to the appellant. 10. Undisputedly, the appellant through an agreement dated 20.05.2006 with M/s. SAIL, installed an air-separation plant in a piece of land provided by M/s. SAIL for manufacture and supply of liquid gases to M/s. SAIL. As stipulated in the said agreement, M/s. SAIL was required to pay facility charges to the appellant in connection with sale of gases. The grievance of the appellant that even though durin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... If FCC is paid for months during which no gas was supplied and there is no subsequent supply of gas, then FCC paid for months for which there was no supply of gases is to be added to the price of gases supplied in earlier month by way of raising a supplementary invoice in addition to the prices arrived for that month as per (a) above. (d) Where the gases so supplied are used by another assessee as inputs admissibility of CENVAT Credit of duty paid on gases as reflected in the invoice for all situations covered in para (a), (b) & (c) above, would be decided in accordance with provisions of CENVAT Credit Rules, 2004." 10.2 The said Circular has also been considered by the Tribunal in M/s. Inox Air Products Ltd. (supra) in confirming the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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