2018 (2) TMI 899

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....ssioner (AR), For the Appellant Shri B. Venugopal, Advocate, For the Respondent Per : V. PADMANABHAN The appeal is filed by Revenue against Order-in-Appeal No. 24/2006 dated 21.03.2006. The respondents are engaged in the manufacture of Industrial Gases and medical grade oxygen falling under Chapter 28 of the Central Excise Tariff Act 1985. They have entered into an agreement with their cu....

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....wed the appeal filed by the respondent and held that such charges are not required to be included in the transaction value. Aggrieved by the above decision, Revenue is in appeal before us. 2. With the above background we heard Shri Madhupsharan, DR for the Revenue and Shri B. Venugopal, learned advocate for the respondent. 3. After hearing both sides and perusal of records, it is seen that t....