2007 (10) TMI 198

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....appeals have been filed against the following OIOs passed by the Commissioner of Central Excise (Appeals), Tiruvananthapuram. (1) O-I-O No. 7/06 C.E., dated 31-1-06 (2) O-I-O No. 8/06 C.E., dated 31-1-06 2. Shri Manoj Pillai learned Advocate appeared for the appellants and Shri Anil Kumar learned SDR for the revenue. Appeal No. 371/06 3. We have heard both sides. The appellants manufacture v....

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....he appellants that the decided case laws on the subject have not been examined by the lower authorities. The lower authority has held that the erection/commissioning charges have been collected by reason of sale of the impugned product and therefore in terms of Section 4 of the CE Act they are included. 4. On a careful consideration of the issue, we find that it is well settled that erection and ....

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.... value of Attendance Data Management Systems (ADAMS). The original authority demanded duty of Rs. 54,207/- under Section 11A(1) of the Central Excise Act, 1944. Interest under Section 11AB was also imposed. Equal penalty under Section 11AC was imposed. It was submitted that ADAMS is a single piece of machine capable of functioning independently usually 'installed at the entrance of a office/factor....