https://www.taxtmi.com/caselaws?id=53146 The Tribunal concluded that Cylinder Holding Charges, collected by gas manufacturers post-1-7-2000, are not includible in the assessable value of gases under Section 4(3)(d). These charges were deemed penal, applicable only when customers retained cylinders beyond the free period, and not directly related to the sale of gases. Consequently, the impugned order was set aside, and the appeal was allowed in favor of the appellants. en-us Tue, 20 Jan 2004 00:00:00 +0530 Fri, 26 Jul 2024 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53146 The Tribunal concluded that Cylinder Holding Charges, collected by gas manufacturers post-1-7-2000, are not includible in the assessable value of gases under Section 4(3)(d). These charges were deemed penal, applicable only when customers retained cylinders beyond the free period, and not directly related to the sale of gases. Consequently, the impugned order was set aside, and the appeal was allowed in favor of the appellants. Case-Laws Central Excise Tue, 20 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53146