TMI Blog2017 (9) TMI 1174X X X X Extracts X X X X X X X X Extracts X X X X ..... and not a compulsory one. This being so, the same is not includible in the assessable value - the duty demand is less than ₹ 10 lakhs. Therefore, the appeal is not maintainable on monetary limits also - appeal dismissed - decided against Revenue. - E/1084/2005 - Final Order No. 41069/2017 - Dated:- 21-6-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) and Shri V. Padmanabhan, Member (Tec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was not optional but a compulsory charge and that the same are includible in the assessable value in terms of section 4 of the Act. A show cause notice was issued for the period from 11.1.1995 to 28.2.1999 proposing duty demand of ₹ 7,22,304/- invoking the extended period of limitation. After due process of law, the original authority confirmed the duty demand and imposed penalty. In appeal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eiterated the findings in the impugned order. He drew our attention to the discussion in para 5 of the Order-in-Appeal which is as under:- On the other hand, there is sufficient evidence in the documents of the appellants to show that the optional service contract was not a compulsory one. There are evidences to show that the optional service contract charges were not collected in all cases. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve or substantial evidences. 5. After hearing both sides and perusal of records, on facts it can be seen that the respondents have been able to establish that the three year extended warranty period is only optional service contract with the customer and not a compulsory one. This being so, the same is not includible in the assessable value. We therefore find no ground to interfere in the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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