https://www.taxtmi.com/caselaws?id=53608 The Tribunal set aside the order-in-original and allowed the appeal with consequential relief, finding that the charges in question related to installation and training, not to the manufacture of goods. The imposition of penalty was deemed unjustified, and the Tribunal concluded that the order was not sustainable on merits. The Tribunal rejected the appeal based on the argument that design and engineering charges should have been included in the assessable value, emphasizing that the charges were related to labour elements and post-removal expenses, not design and engineering. en-us Fri, 13 Aug 2004 00:00:00 +0530 Thu, 14 Oct 2010 12:23:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53608 The Tribunal set aside the order-in-original and allowed the appeal with consequential relief, finding that the charges in question related to installation and training, not to the manufacture of goods. The imposition of penalty was deemed unjustified, and the Tribunal concluded that the order was not sustainable on merits. The Tribunal rejected the appeal based on the argument that design and engineering charges should have been included in the assessable value, emphasizing that the charges were related to labour elements and post-removal expenses, not design and engineering. Case-Laws Central Excise Fri, 13 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53608