2011 (8) TMI 831

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....issioner (Appeals), Aurangabad.    2. The brief facts of the case are that the respondents are engaged in the manufacture of washing machines falling under 84 of CETA, 1985.  During the investigation, it was found that the respondents were offering warranty for a period of one year for all the washing machines. This warranty was  extended to components of wash and spin g....

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....nd also imposed equal amount of penalty under Sec. 11AC of Central Excise Act, 1944 and also demanded interest under Sec.11AB of the Act and penalty of Rs.Two lakhs was also imposed under Rule 173Q of the Central Excise Rules. The respondents preferred an appeal before the Commissioner of Central Excise(Appeals) who vide the impugned order set aside the Order-in-Original and allowed the appeal fil....

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....) in the respondent's own case for earlier period through appeal No.E/1467/2002 and the said appeal has been decided by this Tribunal vide order No.A/968/2005/WZB/Mum/C-III/EB dated 26/09/2005, which is reported in 2006 (193) ELT 288 (Tri-Mum) wherein it was held that after sales service charges for four years being optional, not includible  for valuation while determining MRP under Section 4....