2013 (8) TMI 846

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....ate For the Respondent: Mrs. Ranjana Jha, Authorized Representative (Jt. CDR) JUDGEMENT Per. Archana Wadhwa :- Demand of duty of Rs. 4,67,360/- stands confirmed against the appellant along with imposition of identical amount of penalty on the ground that they have entered into a contract with M/s BSNL for supply of internet nodes as also for installation and commissioning of the same, ....

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....as not chargeable to Central Excise duty. 3. We find favour with the above submission of the learned advocate. Admittedly the contract entered between the appellant and M/s BSNL is relatable to two separate activities one for supply of the goods and the other for installation. The activity of installation and commissioning could have been got done by M/s BSNL from an independent third person. M....