1996 (11) TMI 244

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....the Central Excise Rules. By the said order, the Commissioner has also directed the appellants to pay interest at 20% under Section 11AA of the Central Excise Act. He also levied a penalty of Rs. 50,000/- on the appellants under Rule 173Q of the Central Excise Rules. 2. The facts of the case are that the assessee is having various contracts for erection, supervising and commission of stenter and mangle machines. They enter into contracts with their various purchasers. It is submitted by the ld. Advocate Shri Motashaw on behalf of the appellants, that the erection is done by their respective clients, who have also erected the machines themselves but the appellants only sent an engineer or supervisor to see to it that erection is done....

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....puter India Manufacturing Ltd. v. CCE 1994 (74) E.L.T. 636. Especially, he invited our attention to the observations of the Tribunal in para 4 thereof. He also emplises (sic) that the observations of the Commissioner in the order viz. "However, duty was paid on the value shown on gate passes which was less than the value shown in invoices". He also invited our attention to the following observations of the Commissioner : "I am of the view that in the instant case, the normal price of the contracted goods would be inclusive of erection, commissioning and service charges". 4. Shri Motashaw in reply would state that the production of invoice does not arise as the show cause notice is based on the invoice only. 5. We have hea....