2004 (12) TMI 436

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....r the Appellant. Shri Rajesh Chhibber, Advocate, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - Revenue is mainly seeking to include the profit made in regard to cylinder repair and maintenance and loading and unloading charges. The contention of the respondent is that maintenance and unloading of cylinders are in no way connected with the manufacture of the gas and therefor....

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.... considered the submissions made by both sides. The Revenue is right in contending that loading charges were required to form part of assessable value. The demand is therefore sustainable to this extent. However, since the amount attributable to this is not indicated separately, it is ordered that the adjudicating authority shall determine the amount of duty on this count after hearing the appella....