2017 (6) TMI 1062

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....espondent ORDER Appellant invited attention to the manner of its working to submit that the goods in question supplied to BPCL are apparent from Exhibit-A (p-1) and the manner of dealing is apparent from page 45 of the appeal folder.  Appellant also invited attention to the decision of the Tribunal while remanding the matter on the subject by its order dated 7.7.2006. That throws light as u....

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....d hereinbefore, Tribunal opined in para 4 of its order that the tanks come into existence at the point of assembly and charges incurred for this assembly are includible in the assessable value except the price of civil construction.  Therefore the appellant was directed to file breakup of the installation in order to arrive as to what part is liable to be included in the cost of tank and whic....

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....not to tax entire receipt.   In that case, it was a case of supply, erection and installation of equipment.  The service provided was independent of the supply not warranting inclusion in the assessable value.  Therefore the appellant shall not get any benefit of the said decision since it is obligation of the appellant in the present case as per work order (Exhibit A p-1) to c....

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....e Tribunal in its order dated 7.7.2006 for objective examination of the case by learned Adjudicating Authority and pass appropriate order. 8.  We are conscious that we have not passed a new order except the observations as above directing both sides to follow Tribunal's order dated 7.7.2006. 9.  With the above direction, appellant is required to submit all particulars to the adjudicati....