Key Pointers- 

• The appellant, Aims Industries Ltd, takes retention charges for gas supplied to the customer beyond the stipulated period in the value of gas. The appellant submits that the very issue has been decided in the case of their own different factory wherein this Tribunal has decided the issue in favour of the assessee. 
• The issue involved is that whether the retention charges of Cylinders  wherein the final product viz gas supplied to the Customer beyond the stipulated period is includible in the assessable value of the gas. 
• The Tribunal observed the same issue has been decided in the appellant’s own case for their different factory vide Tribunal’s order dated 03.04.2019. In the said decision various Judgments including the Supreme Court judgment in the case of Grasim Industries Ltd was considered. 
• In the said case, it was held that retention/detention charges are not a part of the sale price. It is only charged when the customers retain/detain the cylinders beyond the period stipulated by the appellant. Accordingly, the retention/detention charges are not includable in the transaction value of the excisable goods namely gas sold, duly packed, in the gas cylinders.
• The impugned order is set aside, appeal is allowed.