2017 (11) TMI 1324

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....chnical) For the Appellant :   Shri M. Kannan, Adv. For the Respondent : Shri R. Subramaniyan, AC (AR) ORDER These three appeals were on the common dispute on valuation of PSC Poles for electricity distribution. The appellants entered into a contract with Kerala State Electricity Board (in short, M/s. KSEB) for manufacture and supply of PSC Poles to various circles in Trivand....

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.... price of the PSC Poles is available, the duty is correctly paid on such base price. The appellant undertook loading, transport and unloading as part of contract and the same is not liable to Central Excise Duty. He strongly contested the demand for extended period as the valuation of PSC Poles manufactured and cleared by the appellant have been the subject-matter of dispute on the various decisio....

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....sp; We have heard both sides and perused the appeal records. 5.   On perusal of the contract, dated 23.04.2005, we note that though the basic price of PSC poles at the appellant's yard as well as transportation, loading, unloading, stacking charges are shown separately, the terms of the contract clearly indicate that the appellant has to safely deliver/stake-up these goods at the ....

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.... against the appellant. Accordingly, we hold that while appellant is liable to pay Central Excise duty as confirmed by lower authorities, the said demands shall be restricted to the normal period only. On the same reason, penalty imposed on the appellant is also set aside. 7.   The learned counsel for the appellant further pleaded for calculating the duty liability, if any, based on c....