1998 (1) TMI 202

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.... Ali, JDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. -  Appellant, engaged in the manufacture of Oxygen Gas was charging Rs. 11/- or Rs. 13/- per cylinder and paying duty on such prices in respect of the period from January to March, 1990; it was found that appellant was separately collecting Rs. 7/- as rental charges where appellant's cylinders were used and Rs. 5....

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.... 2. According to the show cause notice other gas manufacturers were showing the price as Rs. 28/- per cylinder or Rs. 20/- per cylinder depending upon whether cylinders used belonged to the manufacturer or supplied by the buyers and appellant was also collecting Rs. 18/- and Rs. 20/- respectively but showing only Rs. 11/- and Rs. 13/- respectively in the invoices, the balance being in debit n....