1998 (4) TMI 229

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....pondent. [Order per : Justice U.L. Bhat, President]. -  Appellant is represented by Mukesh Chadha. He did not make any submission but invited our attention to the paper book. We have heard Shri M. Ali JDR and perused the papers. 2. The appellant, engaged in the manufacture of electroplating machinery, was supplying such machinery to various customers, according to their specifications....

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.... the notice, the Additional Collector confirmed the demand and imposed penalty of Rs. 10,000/-. The plant and machinery were confiscated with option to redeem payment of fine of Rs. 10,000/-. This act is under challenge. 3. The impugned order specifically stated that components of the machinery are manufactured by the appellant in the factory, taken to premises of buyers in unassembled condi....

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....e came into existence. Commissioning is necessary to make the machinery operational for the purpose of the customer. Therefore charges of machinery can not be included in the assessable value. 4. The last item is consultancy charges. The order proceeds on the basis that the consultancy was in relation to machinery itself, at a stage prior to the designing and development. This is not rebutte....