1998 (1) TMI 169

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....r the Respondent. [Order per : Justice U.L. Bhat, President]. - Appellant is absent in spite of notice of hearing, but has sent a request for decision of the appeal on merits. We have heard Shri K. Srivastava, SDR and perused the papers. 2. The dispute arose out of a contract to set up and erect plant for M/s. Suncrush Fruits Pvt. Ltd. The total amount of the contract is Rs. 29,45,00....

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.... received for engineering services would be part of assessable value of the manufactured items and duty was payable thereon and proposing demand of differential duty and imposition of penalty. Appellant resisted the notice contending that engineering services had nothing to do with manufactured items but related to the preparation of plant layout drawings, piping drawings, electrical drawings, flo....

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....or did not really consider the essence of the contention raised by the appellant, namely, that services for which charges were collected had nothing to do with the manufactured items but related only to plant layout drawings, piping drawings, electrical drawings, floor loads and location drawings. 5. Shri K. Srivastava, SDR has made available a copy of the Contract Order. Total amount of t....