2015 (8) TMI 1181

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..... K. Choudhary, Judicial Member,JJ. 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 a....

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....e from September 2000 to August 2001 and from 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 B....

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....e was to be found by reading Section 3 with Section 4, 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 transact....

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.... of Transaction Value makes any material departure from the deemed normal price concept 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 t....