2017 (9) TMI 1174

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....echnical) Shri S. Govindarajan, AC (AR) for the Appellant Shri Santhana Gopalan, Advocate for the Respondent ORDER The respondent are engaged in the manufacture of washing machine and till 1999 such goods were chargeable to duty advalorem and from March 1999 onwards the products were chargeable to duty in terms of Section 4A of the Central Excise Act,1 944. 2.   Brief fact....

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....mmissioner (Appeals) set aside the same. Hence this appeal. 3.   On behalf of the appellant, learned AR Shri S.Govindarajan submitted that the respondents have been collecting charges of Rs. 200/Rs.300 from the customers and even after repeated enquiry from the part of the department, they have not been able to furnish any proof to show that such extended warranty offered was only opt....

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.... cases. The optional service contract registration card clearly bears the words "Three Year contract is optional". If any customer did not wish to have the service, there was no compulsion on him to go in for it. The appellants have provided a list of cases where such optional service charges were not collected. On the flip side, there is no evidence in the impugned order to conclude that in this ....