2011 (3) TMI 123

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....for the Revenue and Shri A. Sagar, Advocate for the respondents   Per Shri Justice R.M.S. Khandeparkar:   Heard the DR for the appellants and the Advocate for the respondents.   2. This appeal arises from the order dated 9.12.2004 passed by the Commissioner (Appeals) whereby the order passed by the adjudicating authority has been set aside. The Additional Commissioner, Chan....

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....value of the chlorine gas sold by the respondents to other buyers inasmuch as that the other buyers were supplied the gas in the cylinders of the manufacturer whereas discount was given to those buyers who were providing their own cylinders for filling gas. Consequently, show cause notice dated 19.4.2004 came to be issued to the respondents which was contested by the respondents.   4. Plac....

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....decision in Modi Gas & Chemicals Ltd. case could be said to be applicable only from 1st July 2000 onwards in view of the amendment brought about to Section 4 particularly in relation to the meaning of the expression transaction value but as far as the case prior to 1st July 2000 is concerned, the same is fully covered by the decision of the Supreme Court in Indian Oxygen Gas case and therefore, to....

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.... of the manufacturers themselves and hence the deduction on account of cylinders having been brought by the buyers was not permissible. To that extent, certainly, the impugned order cannot be said to have been in consonance with the provision of law. However, this would apply as rightly pointed out by the Advocate for the appellants from 1st July, 2000 onwards. As far as situation prior thereto is....