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2016 (2) TMI 454 - CESTAT MUMBAI

2016 (2) TMI 454 - CESTAT MUMBAI - 2016 (336) E.L.T. 364 (Tri. - Mumbai) - Demand of Central Excise Duty - for the period 14/08/2002 to 30/06/2003 - denial on the ground that they had undervalued the goods cleared by them - Held that:- The issue is no more res-integra as the Apex Court in the case of Thermax Limited (1998 (4) TMI 134 - SUPREME COURT OF INDIA) has settled the law that installation commissioning charges for installation of Boilers at customer's premises is not includable in assess .....

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ar, Adv For the Respondent : Shri V.K. Shastri, Assistant Commissioner (AR) ORDER Per M. V. Ravindran This appeal is directed against Order-in-Appeal No. P-I/153/2005 dated 20/04/2005. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the demand of Central Excise Duty for the period 14/08/2002 to 30/06/2003 from the appellant on the ground that they had undervalued the goods cleared by them. 4. The appellant had cleared vacuum impregnation plant, indust .....

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