2016 (3) TMI 1039

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.... For the Respondent : Shri R K Grover, AR (DR) ORDER Per B. Ravichandran This appeal is against order dated 14/03/2007 of Commissioner (Appeals), Jaipur. The appellants are engaged in the manufacture of digital switching electronic exchange equipments and internet nodes and parts thereof liable to Central Excise duty. They have entered into contracts with BSNL for supply of digital exchan....

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....a stipulation that the work of installation, testing and commissioning is generally to be done by department staff. This work shall be awarded to vendors only in the eventuality of shortage of installation staff with the specific approval of Head of Circle and his IFA; (c) In terms of Board's Circular dated 30/06/2000 the "transaction value" for assessment is the selling price of the excisa....

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.... premises; (f) Case laws are in support of their appeal. 3. The learned AR reiterated the findings of the Original Authority. 4. We have heard both the sides and examined appeal records. The short point for decision is whether or not the appellant is liable to Central Excise duty on the amount received, from buyers of electronic exchange, towards erection/ installation/commissioning charg....