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of <h1>Court dismisses petition challenging cylinder rent inclusion in assessable value under Central Excises and Salt Act</h1> <h3>EASTERN AIR PRODUCTS PVT. LTD. Versus UNION OF INDIA</h3> The High Court of Madhya Pradesh at Jabalpur dismissed a writ petition by a factory manufacturing industrial gases challenging the inclusion of cylinder ... Writ Jurisdiction - Existence of alternative remedy The High Court of Madhya Pradesh at Jabalpur dismissed a writ petition filed by a factory that manufactures industrial gases regarding the inclusion of rent for cylinders in the assessable value of goods under the Central Excises and Salt Act, 1944. The court held that since the assessing authority had not yet decided the matter and the petitioner had further remedies available, they would not interfere at that stage. The petition was dismissed, and no costs were awarded, with the security amount to be refunded to the petitioners.
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