K.S. Venkatramani, Member (T)

1. The Collector of Central Excise, Indore has preferred this appeal arising out of Order-in-Appeal No. 615-CE/IND/84, dated 19-10-1984 passed by the Collector of Central Excise (Appeals), New Delhi.

2. The Respondents in this case, M/s. Premier Oxygen and Acetylene Co. Pvt. LTD., Gwalior manufacture oxygen and acetylene gas falling under T.I. 14H of CET. The gas is supplied by them to their customers in durable cylinders. The Assistant Collector of Central Excise, Gwalior had demanded duty on the retention/holding charges of gas cylinders which was being collected by the Respondents from their customers. The total duty amount was Rs. 1,256.72 for the period 1-10-1980 to 31-3-1981. Aggrieved by this, the Respondents preferred an appeal before the Collector of Central Excise (Appeals) who in his order dated 19-10-1984 observed that the oxygen gas was supplied by the Respondents in durable and returnable containers and held that if the Respondents were charging only for the retention/holding of such cylinders beyond the free period, then their claim that such charges should not form part of assessable value was well-founded and he also observed that i