TMI Blog2013 (4) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of erection, installation and commissioning is not mentioned in the purchase order and the delivery is considered as effected the moment the DG sets are delivered at the purchaser’s site. The condition of erection, installation and commissioning is not a part of the sales contract or the purchase order placed for the DG sets manufactured by the appellant and if the same is not a part of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the adjudicating authority and upheld by the first appellate authority on the ground that the appellant has incorrectly not included the value of the diesel which was purchased for testing, the DG sets manufactured and supplied by the appellant. 3. Ld. Counsel would take us through the impugned order and the Show Cause Notice. It is his submission that the appellant manufactured the DG sets and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... through the specimen purchase order raised on them by the customers and accepted by the appellant. He would draw our attention to the fact that the debit notes which are raised for reimbursement of diesel charges which are actual and are raised along with the statement of the copies of the bills raised by the petrol pumps. 4. Ld. DR, on the other hand, would submit that this testing of DG sets w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of Maruti Suzuki India Ltd. - 2010 (257) E.L.T. 226 (Tri.-LB) for this proposition. 5. We have considered the submissions made at length by both sides and perused the records. 6. On perusal of the records, more specifically the statement, purchase orders placed on the appellant for the supply of DG sets, we find that the purchase order is placed for supply of automake silent DG sets compris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le value of the DG sets and is liable to duty. 7. We find that the appellant has made out a prima facie strong case for waiver of pre-deposit of amounts involved. Accordingly, the application for waiver of pre-deposit of balance amounts involved is allowed and recovery thereof stayed till the disposal of appeal. (Operative portion of the order pronounced in Court) - - TaxTMI - TMITax - Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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