https://www.taxtmi.com/caselaws?id=97646 The Tribunal upheld the assessee's objections, setting aside the demand for system engineering charges, service charges, deputation charges, and other miscellaneous charges in the assessable value. Penalties imposed by the Commissioner were also overturned due to discrepancies in the assessment. The Tribunal dismissed the Revenue's appeal regarding the inclusion of installation, commissioning, and testing charges in the assessable value, in line with Supreme Court precedent. Bought out items were only to be included if essential for goods' operation. System engineering charges were deemed unrelated to manufactured goods' design. The Tribunal directed the return of the deposited amount per Section 35F of the Central Excise Act. en-us Thu, 12 Oct 2000 00:00:00 +0530 Tue, 17 Jan 2012 15:45:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97646 The Tribunal upheld the assessee's objections, setting aside the demand for system engineering charges, service charges, deputation charges, and other miscellaneous charges in the assessable value. Penalties imposed by the Commissioner were also overturned due to discrepancies in the assessment. The Tribunal dismissed the Revenue's appeal regarding the inclusion of installation, commissioning, and testing charges in the assessable value, in line with Supreme Court precedent. Bought out items were only to be included if essential for goods' operation. System engineering charges were deemed unrelated to manufactured goods' design. The Tribunal directed the return of the deposited amount per Section 35F of the Central Excise Act. Case-Laws Central Excise Thu, 12 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97646