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M/s Ultraseal India Pvt Ltd Versus Commissioner of Central Excise, Pune

2016 (2) TMI 454 - CESTAT 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 ( .....

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l Works P. Ltd. [1999 (11) TMI 583 - CEGAT, MUMBAI] - Revenue authorities have erred in demanding of Central Excise Duty on the amount received by the appellant for erection and commissioning of the equipment at their customer's place. - Decided .....

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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 perio .....

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under transaction value. Subsequently on request of their customers, appellant had undertaken erection and commissioning of the said machines at their customer's premises and charged separately for such work. It is the case of the revenue that t .....

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