https://www.taxtmi.com/caselaws?id=98080 The Tribunal ruled in favor of the appellants, finding that no manufacturing activity occurred during the installation of imported Micro Earth Stations. It was determined that interest and maintenance charges should not be included in the assessable value. Additionally, the Tribunal highlighted the lack of jurisdiction of the Central Excise Collectorate over installations outside its designated area. Consequently, the Order-in-Original was set aside, the appeal was allowed, and the penalty imposed on the appellants was overturned. en-us Fri, 10 Sep 1999 00:00:00 +0530 Thu, 19 Jan 2012 11:24:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98080 The Tribunal ruled in favor of the appellants, finding that no manufacturing activity occurred during the installation of imported Micro Earth Stations. It was determined that interest and maintenance charges should not be included in the assessable value. Additionally, the Tribunal highlighted the lack of jurisdiction of the Central Excise Collectorate over installations outside its designated area. Consequently, the Order-in-Original was set aside, the appeal was allowed, and the penalty imposed on the appellants was overturned. Case-Laws Central Excise Fri, 10 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98080