2008 (3) TMI 214

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..... rder per Jyoti Balasundaram, Vice-President]. - The Revenue is in appeal against the order of the Commissioner (Appeals) who has reduced the excise duty demand of Rs. 5,48,150/- confirmed against the respondents herein by inclusion of the value of tyres, discs, etc., supplied by their customers, in the assessable value of tractors/trailers manufactured by them, to Rs. 2,18,000/- while upholding th .....

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..... 5) E.L.T. 102 and accordingly arrived at the turnover of the appellant during the relevant period as Rs. 61.80 lakhs and demand as a result of the value of clearance being above the ceiling limit prescribed under the relevant SSI Notification 1/93-C.E. However, he has not noticed the fact that in the case of CCE v. Radiant Electronics Ltd. (supra) the Tribunal has held that when bought out items a .....

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..... e value of these fitted bought out items is includable in the assessable value of the goods manufactured by the respondents. As a result of such inclusion the turnover of the respondents during the relevant period will be Rs. 88,21,000/- and duty payable (for the reason that the ceiling limit has been exceeded) as raised in the show cause notice and confirmed by the adjudicating authority. We, the .....

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