TMI Blog2016 (10) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... ehicle manufacturer and the assessable value of the FRP bodies which are installed in the factory premises? - Held that: - no difference found in the assessable value. In the absence of any depression in the assessable value of the FRP bodies installed in the factory premises as against the FRP bodies sold, demand of central excise duty on the installation charges received by the appellant not jus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the excise duty. Both the lower authorities have come to a conclusion that the amount collected under the installation charges are nothing but additional amount in disguise and the assessable value was suppressed to that extent. 3. Ld. counsel would submit that they are manufacturers of FRP bodies and they also undertook the installation of said FRP bodies at the option of the customer on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that there is no evidence produced by the revenue that the installation charges were collected suppressing the assessable value. 4. Ld. Departmental Representative would reiterate the finding of the lower authorities and would submit that the installation charges collected by the appellant were almost 40-50% of the assessable value of the FRP bodies which is identifiable proposition. 5. We h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RP bodies which are installed in the factory premises, both sides state that this point is not considered by the lower authorities nor there is any allegation in the show-cause notice as to there being difference in the assessable value. In the absence of any depression in the assessable value of the FRP bodies installed in the factory premises as against the FRP bodies sold, we find that revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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