2011 (8) TMI 731

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....for the appellant Per: Mr. Sahab Singh, This is an appeal filed by the Revenue against the Order-in-Appeal no. PII/BKS/366/03 dated 17.12.2003. 2. The brief facts of the case are that D.B. Technologies P. Ltd. (hereinafter referred to as the respondent) are manufacturers of UPS Systems falling under Chapter 85 of the Central Excise Tariff. The respondent have cleared the UPS system along ....

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....of electricity.  UPS system becomes useful when the supply from the mains fails and then the electricity storage battery is used as an alternative for the mains. Thus the battery supply with the UPS system is an integral part of the UPS system. He therefore argued that the cost of batteries is required to be added in the assessable value to charging the duty. He relied upon the various decisi....

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....aining to their Pune unit order of Commissioner dropping the demand has been set aside by the CEGAT." It is clear that in their own case CEGAT has set aside the order passed by the Commissioner dropping the demand on own account of value of bought out items.  There is nothing on record that the respondent has challenged the order of CEGAT.  We do not find any reasoning given by the Co....