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    <title>2023 (10) TMI 523 - CESTAT BANGALORE</title>
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    <description>The Tribunal upheld the inclusion of facility charges in the value of gases sold to all customers, based on previous decisions and Board Circulars. The penalty was set aside, but the duty amount confirmed with interest was upheld. The appeal was disposed of accordingly.</description>
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      <description>The Tribunal upheld the inclusion of facility charges in the value of gases sold to all customers, based on previous decisions and Board Circulars. The penalty was set aside, but the duty amount confirmed with interest was upheld. The appeal was disposed of accordingly.</description>
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