2015 (5) TMI 526

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..... R Per: P K Jain: Brief facts of the case are that the appellants are engaged in the manufacture, erection and commissioning of lifts. The case of the Revenue is relating to valuation. The appellants have paid the duty as per the contract value. The case of the department is that the appellants have been taking advances from various customers and the quantum of advance varies from customer to cus .....

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..... ract value, while in other cases 25 to 30%. However, the quantum of advance is nothing to do with the contract value. He further submitted that in the show cause notice itself, it can be seen that for the same model of lift they have taken more advance where the contract value is more. This itself disproves the point being advanced by the Revenue. From the table, there is no conclusion that in cas .....

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..... of both the sides. We have also gone through the original order as also the order passed by the Commissioner (Appeals). We have not been able to find anything in the show cause notice or the order-in-original to support the Revenue's claim that the contract value has been reduced due to advance taken and in case of higher advances, the value is lower. In the list given in the show cause notic .....

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