https://www.taxtmi.com/caselaws?id=50748 Installation and training charges are includible in excise assessable value where separate invoices do not correspond to any independent service and the evidence shows the work was actually done by dealers, because such amounts form additional sale consideration. Mandatory penalty under section 11AC of the Central Excise Act, 1944 cannot be applied to a period before that provision came into force on 28-09-1996. The duty demand was sustained on the valuation issue, while the penalty matter was remanded for fresh adjudication under rule 173Q after hearing the assessee. en-us Wed, 04 Jul 2001 00:00:00 +0530 Wed, 08 Sep 2010 12:35:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50748 Installation and training charges are includible in excise assessable value where separate invoices do not correspond to any independent service and the evidence shows the work was actually done by dealers, because such amounts form additional sale consideration. Mandatory penalty under section 11AC of the Central Excise Act, 1944 cannot be applied to a period before that provision came into force on 28-09-1996. The duty demand was sustained on the valuation issue, while the penalty matter was remanded for fresh adjudication under rule 173Q after hearing the assessee. Case-Laws Central Excise Wed, 04 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50748