Judgment

SABYASACHI MUKHARJI, J. :- These appeals are under S. 35L(b), Central Excises and Salt Act, 1944 (hereinafter called the Act) directed against the decision of the Customs Excise (Gold) Control Appellate Tribunal, New Delhi (hereinafter called the CEGAT).

2. The respondent M/s. Indian Oxygen Ltd., Visakhapatnam, are manufacturers of dissolved acetylene gas and compressed oxygen gas (hereinafter called the gases). The respondent was supplying these gases in cylinders at their factory gate. For taking delivery of these gases, some consumers/customers used to bring their own cylinders and take the delivery, while others, used to have the delivery in the cylinders supplied by the respondents. For the purpose of such supply of cylinders, certain rentals were charged by the respondent and also to ensure that these cylinders are returned properly, certain amount of deposit used to be taken from the customers. On those deposits notional interest @ 18% per annum was calculated. These two amounts with which we are concerned, namely, the rentals of the cylinders and the notional interest earned on the deposit of cylinders are the subject-matters of the dispute herein. Whether these two