2005 (1) TMI 549

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....llant. Shri R. Raghavan, Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (T) (Oral)]. - These are two appeals filed by Revenue being aggrieved by the Order in Appeal No. 76 & 77/1998, dated 28-7-1998 passed by the Commissioner (Appeals) by which he has set aside the two Orders-in-Original confirming demand of duty against M/s. Sethar Vessels Ltd. We have heard Shri A. Jaya....

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....er chargeable on the bought out items nor on the components of the boiler assembled by them at site. The contention of the Revenue is that duty is to be charged on the value mentioned in the price list. 3. We have considered the submissions of both the sides. It has not been disputed that the differential duty which is in dispute relates to cost of bought out items and the erection charges....