2017 (2) TMI 887

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....e for the respondent Per: C J Mathew: Revenue is in appeal against order-in-appeal no. SVS/456/NGP-C/2005 dated 30^th November 2005 of Commissioner of Central Excise (Appeals), Nagpur which has set aside the confirmation of duty of Rs. 10,68,000/- under section 11A of Central Excise Act, 1944, along with interest thereon, and the penalty of like amount imposed under section 11AC of Central E....

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....Authorized Representative who placed reliance on the clarification at serial no 10 in circular no. 643/34/2002-CX dated 1^st July 2002 of Central Board of Excise & Customs and decision of the Tribunal in Indo-Berlina Industries Pvt Ltd v. Commissioner of Central Excise, Mumbai-IV [2015 (330) ELT 739 (Tri-Mumbai)]. 5. In almost identical circumstances, the Tribunal in re Indo-Berlina Industries ....

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....hich may not be necessary at the manufacturing stage. However, since no separate amount has been indicated for such post-manufacturing activities, the entire amount is required to be added. During the course of the hearing, the Bench has queried from the counsel for the appellant the list of the equipments or other items which have been purchased by EID Parry India Ltd. directly from other vendors....

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....iveni Engg. Pvt. Ltd. initially for the said purpose and later on as damages. It was based upon the engineering designs and drawings supplied by appellant No. 2 at the initial stage that appellant No. 1 fabricated those equipments. For the reasons which are applicable to the supplies made to EID Parry India Ltd., these amounts will also form part of the assessable value. Here again, the extended p....