2018 (1) TMI 355

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....alue of such accessories which are sent for erection and installation at site should be included in the assessable value of 'Acetylene Gas Generator'. 2. Shri Gajendra Jain, Ld. Counsel appearing on behalf of the appellant submits that the issue was settled by this Tribunal in the appellant's own case vide this Tribunal order No.A/1636/WZB/2004/C-I dt.20.10.2004 wherein the matter was decided in favour of the appellant after considering the judgments in the case of Narne Tulaman Manufacturers Pvt. Ltd. Vs. Collector of C. E. - 1988 (38) ELT 566 (S.C.) and Sirpur Paper Mills Ltd. Vs. Collector of Central Excise - 1998 (97) ELT 3 (SC). However, the Ld. Commissioner despite this order decided the matter against the appellant on the basis of H....

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....s, in which event the value of such bought out items cannot be added to the assessable value of the finished goods. He relies on the case of PSI Data System Ltd. Vs. CCE [1997 (89) ELT 3 (SC)]. 3. The Revenue's grounds in appeal are that the Commissioner (Appeals) should have remanded the case back to the original authority if he found that such authority traversed beyond the show cause notice while passing the order. The Revenue appears to be admitting that the contentions in the show Cause notice are different from the one decided In the order of the Assistant Commissioner. 4. Heard both sides. 5. The Revenue does not argue that the contention of Commissioner (Appeals) that the show cause notice does not cover the issue decided ....