2005 (7) TMI 517

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..... DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. Appellants are an assessee who manufacture and supply Boilers and parts of Boilers and parts of soot blowers used in repairs and maintenance of Boiler. They had paid duty on boilers cleared in knocked down condition and in some case, certain accessories were directly supplied as bought out items at site. Value of such bought .....

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..... e valuation charges in the notice and imposed a penalty. Hence this appeal. 2.3 The order of demand of duty on Boiler emerging outside the jurisdiction and the factory premises of the assessee and at premises of the customers viz M/s. Yeshwant Sahakari Sakher Karkhane Ltd. M/s. Belganga SSK Ltd, which are beyond the jurisdiction by the Additional Commissioner. The demand of duty cannot be uphe .....

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