https://www.taxtmi.com/caselaws?id=120975 The appeals filed by the Department challenging the inclusion of 'cylinder holding charges' in the assessable value of industrial gases supplied were allowed by the Tribunal. The Tribunal set aside the decision of the Commissioner (Appeals) and directed a fresh assessment of the valuation issue without reliance on the Tribunal's order under challenge in the Supreme Court. The Commissioner (Appeals) was instructed to provide a speaking order on the valuation issue, considering other judicial authorities not affected by the pending appeal, and ensuring a fair opportunity for the assessee to present their case. en-us Tue, 20 Feb 2007 00:00:00 +0530 Wed, 25 Jul 2012 17:16:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120975 The appeals filed by the Department challenging the inclusion of 'cylinder holding charges' in the assessable value of industrial gases supplied were allowed by the Tribunal. The Tribunal set aside the decision of the Commissioner (Appeals) and directed a fresh assessment of the valuation issue without reliance on the Tribunal's order under challenge in the Supreme Court. The Commissioner (Appeals) was instructed to provide a speaking order on the valuation issue, considering other judicial authorities not affected by the pending appeal, and ensuring a fair opportunity for the assessee to present their case. Case-Laws Central Excise Tue, 20 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120975