2019 (4) TMI 2091

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....aritosh Gupta, Adv For the Respondent : Ms. Nitina Nagori, Jt. Commr. (AR) ORDER RAMESH NAIR The issue involved is that whether the retention/detention charges recovered by the appellant beyond the stipulated time period is required to be included in the transaction value of the gas sold in the packed cylinders. 2. Shri Saurabh Dixit, Ld. Counsel appearing on behalf of the appellant submits t....