2016 (11) TMI 48

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....nty, Member (Judicial) and Mr. B. Ravichandran, Member (Technical) Present for the Appellant : Mr. G.R. Singh, D.R. Present for the Respondent: Mr. Naveen Mullick, Advocate ORDER These four appeals are directed against Order-in-Appeal dated 10.04.2008 passed by the Commission (Appeals), Delhi. The main respondent is engaged in the manufacture of Hot Mix Plant & Parts, Paver Finisher & ....

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....the Commissioner (Appeals) set aside the Original Order and allowed all the appeals. Aggrieved the Revenue preferred these appeals. 3.  The Id. A.R. supporting the appeals submitted that Hot / Wet Mix plant supplied by the main respondent should include the value of control panel which is essential for its functioning. 4.  The main respondent discharged Central Excise Duty on vario....

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....at they are manufactured whole or part/wet mix plant in their factory and transported it to the site for erection. The case against the respondent is only for non-inclusion of value of control panel used for Hot/ Wet Mix Plant. We have perused the impugned order which examined the facts of the case in detail. The Id. Commissioner (Appeals) held that the Department had .failed to discharge the onus....