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2019 (2) TMI 340 - AT - Central ExciseValuation - manufacture of various machines - inclusion of value of installation services provided, in the assessable value of the machines - Held that:- The earlier order of the Tribunal directed the Revenue to re-decide the issue, after appreciating the fact that the Managing Director of the company, in his statement, has only pointed out to three such orders with their customers where the bifurcation has taken place. In respect of the balance transactions, Tribunal has remanded the matter for verification of the documentary evidences in respect of the remaining transactions, entered vide their purchase orders, by which the contracts were entered into between the appellant and their customers. The impugned order is required to be set aside and the matter is once again required to be remanded to the original adjudicating authority to give a detailed finding after verifying each and every contract entered between the appellant and their customers - appeal allowed by way of remand.
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