2017 (12) TMI 71

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....ical) Shri T. Ramesh, Advocate For the Appellant Shri S. Govindarajan, AC (AR) For the Respondent ORDER The brief facts of the case are that appellants are manufacturers of diesel generating sets. They had cleared inputs like Engine, Alternator, Fuel tank, Base frame, Batteries as such, under invoices on payment of duty to the site/place of the customer concerned, where the components ....

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.... they had incurred these expenses on their own. It is not the case of the department that appellant had recovered any amount from his customers other than what was mentioned in the invoice.  Hence the department cannot artificially  include the charges incurred by the appellant on its own for erection and installation.  When the appellant had not charged more than the invoice value ....

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...."(d) "transaction value" means the price actually paid or payable for the goods, when sold, and includes in addition to the amount charged as price, any amount that the buyer is liable to pay to, or on behalf of, the assessee, by reason of, or in connection with the sale, whether payable at the time of the sale or at any other time, including, but not limited to, any amount charged for, or to make....

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....r hand, based on a single invoice issued to Diesel Power Technology, Bangalore where installation / erection charges has been shown as Rs. 9000/-, the department has sought to add the exact same amount in respect each of all other clearances of the appellant.  We are unable to fathom how such adhoc addition of transaction value without any basis or evidence can be legally justified. 4.3&nb....