2013 (4) TMI 471

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....dicial Member 1. The appellant is engaged in the manufacture of industrial oxygen, nitrogen, and dissolved acetylene. They have two modes of clearance of oxygen gas. In one mode, the appellant would fill the gas in the customers' own cylinders and clear the same at factory gate. In the second mode, the gas-filled cylinders of the appellant, mounted on trailers, are taken to the customers' premi....

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....of the Central Excise Rules 1944. The order-in-original was upheld by the Commissioner (Appeals). Hence the present appeal of the assessee. 2. After hearing both sides and considering their submissions, we have found that an identical valuation issue was settled in favour of the assessee by a coordinate Bench of this Tribunal vide Inox Air Products Ltd. vs. CCE Mumbai-VII [2002(144) E.L.T. 359 ....