https://www.taxtmi.com/caselaws?id=426254 The Tribunal allowed the appeal, setting aside the order-in-Appeal and providing consequential relief to the gas manufacturer appellant. It was held that Cylinder Holding Charges (CHC) should not be included in the assessable value for central excise duty calculation, as they were deemed a penalty for delayed cylinder return, not an additional consideration for sale. The Tribunal relied on relevant rules and previous decisions to support this interpretation, concluding that the impugned order was unsustainable. en-us Wed, 13 Jul 2022 00:00:00 +0530 Wed, 10 Aug 2022 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426254 The Tribunal allowed the appeal, setting aside the order-in-Appeal and providing consequential relief to the gas manufacturer appellant. It was held that Cylinder Holding Charges (CHC) should not be included in the assessable value for central excise duty calculation, as they were deemed a penalty for delayed cylinder return, not an additional consideration for sale. The Tribunal relied on relevant rules and previous decisions to support this interpretation, concluding that the impugned order was unsustainable. Case-Laws Central Excise Wed, 13 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426254