https://www.taxtmi.com/caselaws?id=53454 The Appellate Tribunal CESTAT, New Delhi upheld the inclusion of linkage facility charges in the assessable value of Hydrogen Gas manufactured by M/s. Punjab Alkalies and Chemicals Ltd. The Tribunal found that the charges for the facility were akin to handling charges within the factory premises and should be considered as part of the assessable value. However, the Tribunal deemed the penalty imposed on the appellant as excessive and reduced it from the original amount to Rs. 20,000. The appeal was partially allowed, maintaining the inclusion of linkage facility charges while reducing the penalty amount. en-us Wed, 27 Oct 2004 00:00:00 +0530 Wed, 13 Oct 2010 14:11:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53454 The Appellate Tribunal CESTAT, New Delhi upheld the inclusion of linkage facility charges in the assessable value of Hydrogen Gas manufactured by M/s. Punjab Alkalies and Chemicals Ltd. The Tribunal found that the charges for the facility were akin to handling charges within the factory premises and should be considered as part of the assessable value. However, the Tribunal deemed the penalty imposed on the appellant as excessive and reduced it from the original amount to Rs. 20,000. The appeal was partially allowed, maintaining the inclusion of linkage facility charges while reducing the penalty amount. Case-Laws Central Excise Wed, 27 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53454