2012 (11) TMI 71

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.... the Appellant. Shri S.R. Bhatti, Dy. Commissioner, for the Respondent. [Order per : P.R. Chandrasekharan, Member (T)]. -  This appeal and stay application are directed against the order-in-appeal No. PKS/239/ BEL/2010, dated 18-8-2010 passed by Commissioner of Central Excise (Appeals), Mumbai-III. 2. The appellant undertook a turnkey project, which includes manufacturing pla....

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....unt of Rs. 21,166/- was imposed on the appellant under Rule 25 of the Central Excise Rules, 2002 read with Section 11AC of the Central Excise Act, 1944. The Appellant preferred an appeal before the Commissioner (Appeals), who dismissed the appeal except for modifying the duty demand to Rs. 18,168/-, by taking the consideration received as cum duty price and imposed equivalent penalty. Hence, the a....

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....this stage. Therefore, after granting stay from the recovery of dues adjudged, we take up the appeal for consideration. 7. In the instant case, the appellant has discharged the excise duty liability on the whole value of the contract, which includes not only sale value of the goods supplied but also erection commissioning and installation charges at the site of the customers. Subsequently,....