Commission in the order dated 18.03.2009 in
another similar case relating to LPG bottling plant has
ordered that arrears shall be realized only from ... units, CD recording units, self
financing educational institutions (including hostels),
petrol/diesel/LPG/CNG bunks, Automobile service
stations, all construction works, installations of cellular
mobile
registered partnership firm engaged in the manufacture, inter alia, of LPG Tanks. The said manufacturing activity was carried on by the Petitioners mostly ... Petitioners filed Classification List Nos. 1 and 2 in respect of LPG Tankers manufactured by them by classifying under Central Excise Tariff Heading
middle class or the Working Class, as it is known, uses LPG cylinders and they compare the hike in the price of LPG cylinders with ... their salaries. So, if you do not reduce the rate of LPG cylinders, then you have to make a hike in their salaries
proper. Therefore, we dismiss the appeal of Revenue."
( c) Indian LPG Cylinders vs. CCE, Meerut ... Excise Appeal No. 5177/04 of the appellant Tirupati LPG Industries Limited,
the claim of refund of Rs. 55,778.42 was made by the application
Equipments and Structurals
Pvt. Ltd. (SESPL) is engaged in the manufacture of LPG Road
Tankers, Pressure Vessels, M.S. Storage Tanks, Mounting of LPG ... arrived at by including
the value of the chassis in respect of LPG tanks manufactured by
the appellant inasmuch as value of chassis
Equipments and Structurals
Pvt. Ltd. (SESPL) is engaged in the manufacture of LPG Road
Tankers, Pressure Vessels, M.S. Storage Tanks, Mounting of LPG ... arrived at by including
the value of the chassis in respect of LPG tanks manufactured by
the appellant inasmuch as value of chassis
Equipments and Structurals
Pvt. Ltd. (SESPL) is engaged in the manufacture of LPG Road
Tankers, Pressure Vessels, M.S. Storage Tanks, Mounting of LPG ... arrived at by including
the value of the chassis in respect of LPG tanks manufactured by
the appellant inasmuch as value of chassis
Companies so sell the goods (SKO Superior Kerosene Oil) under PDS and LPG - Liquid Petroleum Gas (Domestic) to their consumers?
4.1. The appellant also refers ... included in the transaction value of SKO (PDS) and LPG (Domestic) for the purpose of assessment of Central Excise duty?
5. The appellant has been
Revenue are in brief as under:-
1.1 The respondents are manufacturers of LPG cylinders which were being cleared by various oil marketing companies. During July ... October 2000 period and from 10.04.2001 to 21.05.2001 period the respondent cleared LPG cylinders to HPCL against contract where the price mentioned was provisional price
appeal are, in brief, as under.
1.1 The appellant are manufacturers of LPG stoves as well as bio-gas stoves. The bio-gas stoves ... stoves are cleared from the factory in packed condition. The LPG stoves were notified under Section 4A of the Central Excise Act, 1944 and accordingly
