2008 (5) TMI 205

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....the Appellant. Shri N.A. Sayed, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - Brief facts of the case are that the appellants were engaged in the manufacture of various gases namely oxygen, medical oxygen, dissolved acetylene, nitrogen etc. falling under Chapters 28 and 29 of the First Schedule to the Central Excise Tariff Act, 1985. recovered substantial amoun....

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....oner confirmed the demand and imposed a penalty of Rs. 6,70,488/- under the provisions of Section 11AC of the Central Excise Act, 1944. The adjudication order was upheld by the Commissioner (Appeals). Hence this appeal. 2. We have heard both the sides. We find that the demands cannot be sustained, in the light of the Tribunal's order in the case of Saurabh Gases v. Commissioner of Central Excis....

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....able from the present case, for the reason that Kota Oxygen was collecting charges towards cylinder maintenance or cylinder rental even when the customers collected gases in their own cylinders. This would therefore show that the value of the gases was being collected under various headings and that what was actually collected represented the value of the gases and did not represent rental charges....