Harish Chander, Member (J)

1. M/s. Amis Oxygen Pvt. Ltd., Baroda have filed an appeal being aggrieved from the order-in-original No. 17/MP/85, dated 29-6-1985 passed by the Collector of Central Excise, Baroda. The appellants are engaged in the manufacture of Industrial Gases namely Oxygen, Acetylene, Nitrogen gas etc. falling under tariff items 14H and 68 of the first schedule to the Central Excises and Salt Act, 1944, under the Central Excise licence in form L-4 held by them for such manufacture. The Unit was selling their product, from the factory gate and through their depots situated at Ahmedabad, Rajkot and Udhna as well and they had filed price list in Part-I except for M/s. I.P.C.L., Baroda in which case price list had been filed in Part-II as they had entered into contract with them. Scrutiny of the records/documents revealed that the Unit had issued invoices covering the sales of their products 'as aforementioned and had also issued separate invoices (debit notes) representing the "handling charges" and "cylinder detention charges". The appellants had filed price lists under Rule 173C of the Central Excise Rules, 1944 for their products and the invoices issued by them