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2013 (1) TMI 617 - AT - Central ExciseNon inclusion of drawing and designing charges in the assessable value - manufacture of the Air Pollution Control equipment and also renders consulting Engineers services - Held that:- On being pointed out by the visiting audit parties on non inclusion of value of drawing and designing charges in the total assessable value of the equipment immediately they included the said value and discharged differential duty on the revised value. Thus it can be fairly concluded that it was a bonafide mistake and there was no intention to evade Central Excise duties as they have already discharged service tax on the drawing and designing charges at the time of the sale as supported by relevant challans and also ST-3 Returns - no merit in the order passed by Commr. (Appeals) confirming the penalty u/s 11AC of CEA, 1985 - in favour of assessee.
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