https://www.taxtmi.com/caselaws?id=88305 Rental and service charges collected separately for gas cylinders were examined for inclusion in assessable value for exemption and duty demand. The authorities treated debit-note collections as part of the gas price, but the adjudicating authority failed to determine whether any amount was genuinely referable to rental or service charges. The record required segregation of the charge element and exclusion of the portion not forming part of assessable value. Because that exercise was not done, the demand determination was found unsatisfactory, the order was set aside, and the matter was remanded for fresh adjudication after personal hearing. en-us Fri, 09 Jan 1998 00:00:00 +0530 Fri, 16 Sep 2011 17:14:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88305 Rental and service charges collected separately for gas cylinders were examined for inclusion in assessable value for exemption and duty demand. The authorities treated debit-note collections as part of the gas price, but the adjudicating authority failed to determine whether any amount was genuinely referable to rental or service charges. The record required segregation of the charge element and exclusion of the portion not forming part of assessable value. Because that exercise was not done, the demand determination was found unsatisfactory, the order was set aside, and the matter was remanded for fresh adjudication after personal hearing. Case-Laws Central Excise Fri, 09 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88305