BATHINDA INDUSTRIAL GASES Vs. C.C.E.

JUDGEMENT

(1.) THE facts leading to filing of this appeal and stay application are in brief as under: -

(2.) THOUGH this matter was listed for hearing of the stay application only, after hearing the same for some time, the Bench was of the view that since only a short issue is involved, the matter can be heard for final disposal. Accordingly with the consent of the both the sides, the appeal was heard for final disposal.

(3.) SH . Jayant Sahay, the learned D.R, defended the impugned order by reiterating the findings of the Commissioner (Appeals) and emphasized that the sales of the gases were on FOR basis and hence the actual freight amount recovered by the appellant from their customers would be includible in the assessable value. He, accordingly pleaded that there is no infirmity in the impugned order.