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M/s Phils Engg. Co. Versus Commissioner of Central Excise, Mumbai-II

2017 (1) TMI 154 - CESTAT MUMBAI

Valuation - amount on account of spot fabrication for all LPG Bullets should from part of assessable value or not? - time bar - Held that: - the entire demand has been dropped by the adjudicating authority and upheld by the Commissioner (Appeals) on .....

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e is no consequential adverse effect of the observation given by the lower authorities on appellant. We are therefore the view that observation on merits which was challenged by the appellant will not prejudice the appellant. We therefore do not need .....

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nt Shri Ashutosh Nath, Assistant Commissioner (A.R.), for Respondent Per: Ramesh Nair: The fact of the present case is that appellant is manufacturing LPG Bullets and clearing at customer s site, the erection and installation said LPG Bullets is also .....

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emand on the ground of time bar; however on merit of the case, the view was expressed that the amount on account of spot fabrication for all LPG Bullets should from part of assessable value. Aggrieved by the portion of the adjudication authority on m .....

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e appellant has strongly argued that the LPG Bullets is completely manufactured in the factory of the appellant and cleared to the site of the buyer and at site only erection and installation is carried out by way of civil work and welding. Since the .....

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hether the issue of recurring nature. The learned Counsel could not show any material that the issue is of recurring nature. He placed reliance on the following judgments:- (i) CCE, Mumbai Vs. Official Liquidator for Brimco Plastic machinery P. Ltd. .....

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g. Co. Vs. CCE, Mumbai - Tribunal Order No. A/89470/16/EB dated 10.08.2016 On the basis of above settled cases the post clearance charges on account of installation, erection and commissioning at the buyers place not liable to be included in the asse .....

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