2022 (8) TMI 493

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....rious types of gases in cylinders and paid duty on the sale price of the gas. In addition, the appellant also collects some charges in the name of the Cylinder Holding Charges [CHC] from its customers if the customers do not return the re-usable cylinders within a specified period. The appellant had not included CHC in the value for calculating the central excise duty. 3. It is the case of the Revenue that the transaction value under section 4 (1) (a) of the Central Excise Act, 1944 [the Act] is the price at which goods are sold by the assessee for delivery at the time and place of removal, provided the buyer and seller of the goods are not related and price is sole consideration for sale. In other cases, the value shall be determined as p....

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.... Revenue, we find that this issue has already been decided by the Tribunal in appellant's own case in its favour by the order dated 17.12.2018. Paragraphs 6 and 7 of the order are reproduced below: "6. After hearing both sides and on perusal of record, we find that the similar issue came up before the Tribunal in the case of BOC India Limited vs. CCE, Chennai-I -2004 (175) ELT 236 (Tri. Kolkata) wherein it was held as under:- " 3. We find that the above definition of 'transaction value' refers to the price paid or payable for the excisable goods which 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 fre....