1996 (10) TMI 155

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....nt. None, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - These are three appeals filed by the department against common order involving similar issues and accordingly, all these appeals are being disposed of by this common order. 2. The short point to be considered in this case is whether erection and commissioning charges collected by the party are to be includ....

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....se referred to above on the ground that in the instant case erection and commissioning was done by the respondents compulsorily for each and every case and accordingly, charges are to be included in the assessable value. In the case referred to above it was clearly held that in 3 out 12 contract erection and commissioning were done by the respondents while in other case the respondents did not att....