2004 (10) TMI 169

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... filed by M/s. Punjab Alkalies and Chemicals Ltd., is whether the consideration received by them from their customers for providing linkage facility within their factory premises is includible in the assessable value of Hydrogen Gas manufactured by them. 2. Shri Joy Kumar, learned Advocate submitted that they had created linkage facility up to their factory gate for supplying Hydrogen Gas to the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... plied to the customers site. In a sense these expenses are nothing but handling charges within the factory premises of the appellants. In view of this, these are includible in the assessable value of the Hydrogen Gas. Therefore, we uphold the demand of duty. However, the penalty imposed on the appellants is on the higher side and interests of justice will be met if the penalty is reduced to Rs. 20 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X