2018 (2) TMI 456

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....(AR) for the Respondent ORDER Per: Bench Brief facts of the case are that the appellants are engaged in the manufacture of Fenoplast PVC colliery conveyor belting and were issued show cause notice alleging non-inclusion of Pre-Delivery Inspection charges in the assessable value. After adjudication, the original authority dropped the proceedings. On appeal by the department, Commissioner (Appeal....

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....f Central Excise Vs. Sulzer Pumps India Ltd. - 2015 (326) ELT 619 3. It was also submitted by him that for the subsequent periods, the Commissioner (appeals) has dropped the demands following the above decisions. 4. On behalf of Revenue, ld. AR Shri S. Govindarajan reiterated the findings in the impugned order. 5. Heard both sides and perused the records. 6. We find that the issue whether pre-....