https://www.taxtmi.com/caselaws?id=1610 The Tribunal overturned the impugned order and allowed the appeal in a case where the appellants were accused of undervaluing goods to evade duty. The Tribunal found that the appellants' pricing was supported by separate charges for various components, as evidenced by work orders and invoices. It was noted that the contract with the Government of Karnataka undertaking had fixed prices, indicating no undervaluation. The revenue failed to provide evidence of undervaluation, leading to the conclusion that the basic price was correctly calculated and the separate charges were not to be included. en-us Wed, 28 Mar 2007 00:00:00 +0530 Tue, 15 Apr 2008 07:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1610 The Tribunal overturned the impugned order and allowed the appeal in a case where the appellants were accused of undervaluing goods to evade duty. The Tribunal found that the appellants' pricing was supported by separate charges for various components, as evidenced by work orders and invoices. It was noted that the contract with the Government of Karnataka undertaking had fixed prices, indicating no undervaluation. The revenue failed to provide evidence of undervaluation, leading to the conclusion that the basic price was correctly calculated and the separate charges were not to be included. Case-Laws Central Excise Wed, 28 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1610