(i) service charges,

(ii) loading and un-loading charges

(iii) Delivery and forwarding charges

1.2.1 It has been mentioned by the assessee that cylinder service charges are in respect of cost of maintenance of cylinders in which excisable gas are supplied to customer.

1.2.2 Delivery and forwarding charges are expenses incurred by the appellant for arranging delivery and collection of filled and empty cylinders to and from the premises of the customers on their behalf as per the schedule given by them.

1.2.3 It is stated by the appellant that loading and un-loading charges are charged on behalf of customers and these are re-imbursed.

2.1 The original adjudicating authority ordered vide his order-in-Original dated 14.10.85 for inclusion of all the aforesaid charges.

3.1 Lower appellate authority while confirming the aforesaid findings in the order-in-Appeal No. 26-27/SH/86 dated 27.2.86, impugned before us, also ordered suo-motu the inclusion of value of cylinders which are not returned by the customers to the appellant. In this connection, his observations are reproduced below :-

Probably this was why the appellant-assessee maintained total silence on this point in their defence submission. In the light of the aforesaid perspective, I modify the Assistant Collector's order and order that the gas cylinder value shall be includible in assessable value where it is not returned. The appellant-assessee hence-forth shall declare two sets of price one inclusive of packing value and another exclusive of such value. As S.R.P. assessee they shall voluntarily pay Central Excise duty on packing value in the appropriate cases at their own initiative under Rule 9 (1), 173F & 173 (G) as soon as they become aware of its non-returnibility by their customers. If they fail to do so, it would amount to evasion of Central Excise duty by suppression of facts as the proper officer has no scope of knowing who is returning and who is not until the assessee discloses to the deptt. in writing. The proper officers shall at once check, verify & examine the appellant-assessee's past records including sale/bills/annual reports etc. and raise show cause-cum-demand on the entire packing value including the earlier mentioned Rs. 7,02,000.00 relating to the packings not returned by their customers within the range of 5 years under Sec-11A in case it is not done earlier. Under S.R.P. it is the assessee's legal obligation to remove goods only on payment of full & correct amount of Central Excise duty under Rules 173F, 173C & 9 etc. The proper officer's duty is in the nature of post-audit on receipt of monthly RT-12. As additional pecaution, the Assistant Collector/Superintendent should not allow clearance until the assessee takes recourse to provisional assessment by executing B-13 bond as until the full information on the return of all cylinders of a particular consignment is received, the assessment need not be finalised and shall be kept provisional. The present dispute revolves round determination of assessable value vis-a-vis approval of price lists submitted by the assessee and as such the dragging of the question of time-bar & inclusion of the expression suppression in the show cause notice at this stage is pre-mature & uncalled for.

3.2 Foregoing observations are set aside as being beyond the scope of appeal of the appellants herein before the said authority, besides being incorrect.

3.3 The said authority has also ordered for inclusion of rent collected by the appellant from its customers who have retained gas cylinders over and above the free period.

Hence these Appeals before the Tribunal.

4.1 Ld. advocate, Shri B. Saha for the appellant has urged loading and unloading/delivery/forwarding charges are all in the course of transportation