2018 (4) TMI 898

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....r Appellant Shri Sanjay Hasija, Supdt. (A.R) for respondent Per : Ramesh Nair Brief facts of the case are that the Appellant is manufacturer of excisable goods i.e Hydrogen gas falling under chapter 23 and 29 of the CETA. They are supplying hydrogen gas to M/s Nocil through the pipe line. They were also charging maintenance and operating charges on such pipeline owned and maintained by them ....

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.... includible in assessable value and hence the ratio of Apex Court judgment of JCB Ltd, supra is not applicable. He also submits that the charges were recovered by debit notes and not through invoices. The Appellant has suppressed the facts as the same was not brought into the knowledge of the department and hence the demand made by invoking extended period is sustainable. He also relied upon the j....