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2013 (7) TMI 534 - ALLAHABAD HIGH COURTSSI Exemption - Determination of turnover - manufacturing of D. G. Sets - inclusion of Installation and testing charges - whether Installation and commissioning is a different activity and shall not form part of assessable value – Held that:- Appellant is a manufacturer of D. G. Sets. A D.G. Set which were cleared without entering it in RG-1 Register - D. G. Set was sold to Sri Ajay Kumar Jain Barabanki without issuing any Central Excise invoice and without payment of Central Excise duty. Further, two D. G. Sets were cleared to La Martenies Boy's Inter College, Lucknow; and Bank of India, Barabanki respectively. But the said sales were willfully suppressed. The installation and testing charges are not shown separately by the appellant in the tenders, while they have paid duty on the invoices after deducting the same from the price which is not as per provisions of the Central Excise law. No bifurcation was mentioned as per section 4 of the Central Excise Act, 1944 – Decided against the Assessee.
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