2018 (12) TMI 1954

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....r Nos. 53626-53630/2018<br>Central Excise<br>Mr. Anil Choudhary, Member (Judicial) And Mr. Bijay Kumar, Member (Technical) For the Appellant : Shri Abhishek Agarwal, Advocate. For the Respondent : Shri H.C. Saini, Authorised Representative. ORDER ANIL CHOUDHARY: M/s Linde India Limited (hereinafter referred to as appellant) having its registered office at Oxygen House, P-43, Taratal....

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....her period of seven days free retention is given to the customers. However, when the customers retained the cylinders after the said free period of seven days, the retention charges (or cylinder holding charges) are recovered from them. If the buyers take delivery of the gases in the cylinders belonging to them or return the empty cylinders within the agreed free period of seven days, nothing is c....

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.... the buyer is liable to pay in connection with the sale, and is an inclusive definition. There is no reference to the Rental Charges of the containers which the buyer may keep after the free period. Undisputedly, the appellants are manufacturers of Gases. Any buyer is free to receive Gases in their own Cylinder, in which case, the question of addition of any Rental Charge does not arise at all. We....