2016 (1) TMI 340

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.... These appeals are filed by the revenue against Orders-in-Appeal No. AT/739 & 740/Bel/2006 dated 05.12.2006 and SRK/572/Bel/2008 dated 09.09.2008 2 Heard both sides and perused the records. 3. The issue that falls for consideration in this appeal is whether the first appellate authority was correct in coming to a conclusion that the cost of cylinder handling and maintenance charges need not be i....

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....we do find that the issue of inclusion of the cost of cylinder handling and maintenance charges is referred to a larger bench by the Apex Court. The issue being before the larger bench, of the Supreme Court, no order on merits can be passed. However we find strong force in the submissions made by the learned Counsel for respondent that the demand is blatantly time barred. The issue of inclusion or....