2017 (3) TMI 293

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....Shri Pawan Kumar Singh, Superintendent (AR), for Respondent Per: Anil G. Shakkarwar The present Appeal is filed by the appellant, M/s R R Heavy Engineering Co. (P) Ltd. against Order-in-Appeal No. 257-CE/MRT-II/2007 dated 11/12/2007 passed by Commissioner of Central Excise & Customs (Appeals), Meerut-II. 2. Brief facts of the case are that the appellants were manufacturers of Sugar Plant & Mach....

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....dicated through Order-in-Original No. 66/2006 dated 28/11/2006. The Original Authority confirmed the demand and imposed equal penalty. Aggrieved by the said Order-in-Original appellant preferred appeal before Commissioner (Appeals). The appeal was decided through impugned Order-in-Appeal No. 257-CE/MRT-II/2007 dated 11/12/2007, wherein the ld. Commissioner (Appeals) did not interfere with the said....

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....or otherwise of erection & commissioning charges in the assessable value of goods for the purpose of levy of Central Excise duty. We also find that Hon'ble Supreme Court in the above stated case's Para 2, 3, 4, 5 & 6 as held as follows:- "2. The Department wanted to add certain cost incurred towards installation, erection, etc., for arriving at the transaction value. This was so done by the Commi....

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.... (88) E.L.T. 622 (S.C.)], holding that inclusion of installation, erection and commissioning charges for equipment installed at customer's premises cannot be added/included to determine the assessable value. 5. This is obvious conclusion on reading of Section 4 of the Central Excise Act as per which the transaction value is to be arrived at the time of clearance of the goods at the factory gate. ....