2012 (5) TMI 547

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....lant. None, for the Respondent. ORDER Heard the learned AR as none appeared on behalf of the respondent in spite of notice. 2. The Revenue filed this appeal against the impugned order passed by the Commissioner (Appeals). The Commissioner (Appeals) in the impugned order has held as under :- "5. I have carefully gone through the records of the case and heard them in person during the....

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....ods. If these costs are incurred to bring into existence some immovable property they will not be included in the assessable value. In the judgment in the case of Whirlwind Corporation v. Commissioner of Central Excise, Mumbai-III [2002 (139) E.L.T. 120 (Tri.-Mumbai)] CEGAT has held that it must be shown that the goods were not complete when they were cleared from the factory and shall acquire the....

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....n the present appeal is that as per the provisions of Section 4 of the Central Excise Act, the transaction value is to be taken into consideration for levy of Central Excise duty. As the total consideration amount included erection and commissioning, therefore the impugned order is not sustainable. 4. We find that the respondent entered into two different contracts, one is for supply of DG sets....