https://www.taxtmi.com/caselaws?id=432258 The Appellate Tribunal CESTAT AHMEDABAD held that retention charges of cylinders should not be included in the assessable value of gas supplied beyond the stipulated period. Relying on the Supreme Court's decision in Grasim Industries Ltd., the Tribunal set aside the impugned order and allowed the appeal, as the issue was no longer Res-Integra based on previous decisions. en-us Mon, 03 Oct 2022 00:00:00 +0530 Sat, 31 Dec 2022 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432258 The Appellate Tribunal CESTAT AHMEDABAD held that retention charges of cylinders should not be included in the assessable value of gas supplied beyond the stipulated period. Relying on the Supreme Court's decision in Grasim Industries Ltd., the Tribunal set aside the impugned order and allowed the appeal, as the issue was no longer Res-Integra based on previous decisions. Case-Laws Central Excise Mon, 03 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432258