2015 (8) TMI 1181

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....J. For the Petitioner : None For the Respondent : Shri B. Balamurugan, AC (AR) ORDER Per R. Periasami None appeared for the appellant-assessee. As the appeals pertain to the year 2004, we proceed to dispose of the appeals. 2. The issue relates to inclusion of facility charges and cylinder holding charges to the assessable value. The adjudicating authority demanded differential duty. The C....

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....September 2001 to July 2002. This Tribunal vide Final Order No.155 to 157/2007 dated 20.2.2007 and Final Order No. 40600 & 40601/2015 dated 28.5.2015, in an identical case, remanded the matter to the lower appellate authority. We find that in the case of CCE Vs. Grasim Industries Ltd. (supra, the Hon'ble Supreme Court has referred the issue to Larger Bench of the Hon'ble Supreme Court. Paragraphs ....

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...., thus drawing the ingredients of Section 3 into, the exercise was specifically rejected. Besides, we also have reservation with the observation in Acer s case (supra) that the definition of transaction value must be read in the text and context of Section 3 of the Act. In our prima facie view, this would amount to diluting the width of transaction value as defined in the substituted provision. ....

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....oncept of the erstwhile Section 4(1)(a) of the Act? 16. Accordingly, we direct the Registry to place this order before Hon'ble the Chief Justice of India for appropriate directions." 5. In view of the above Apex Court decision to refer the issue to Larger Bench of Supreme Court and in the present appeals the issues are identical in nature i.e. rental charges collected as facility charges and cy....