2016 (2) TMI 454

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..... Shastri, Assistant Commissioner (AR) ORDER Per M. V. Ravindran This appeal is directed against Order-in-Appeal No. P-I/153/2005 dated 20/04/2005. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the demand of Central Excise Duty for the period 14/08/2002 to 30/06/2003 from the appellant on the ground that they had undervalued the goods cleared by ....

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....481 (S.C.) has settled the law that installation commissioning charges for installation of Boilers at customer's premises is not includable in assessable value. This ratio is followed by Tribunal in the case of Nichrome Metal Works P. Ltd. 2001 (135) E.L.T. 429 (Tri. - Mumbai). 6. In our considered view, the revenue authorities have erred in demanding of Central Excise Duty on the amount rece....