2019 (2) TMI 340

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....ure of various machines. Based upon the scrutiny of their records, the officers entertained a view that the cost of the said machines supplied by them to their customers stand splitted by them into two factors - one showing the value of the machine and the other showing consideration for installation, erection and commissioning. Investigations were conducted at their end leading to the admission of the said point by the Managing Director of the company accepting that in 3-4 cases they have diverted the cost of the machine towards the installation services. 2. On the above basis proceedings were initiated against them proposing confirmation of demand of duty of excise, by including the value of installation services provided by them, in t....

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....services' and no excise duty can be confirmed against them in support of the same amount. However, for the period prior to July 2003, he confirmed the duty to the tune of Rs. 4,65,111/- along with confirmation of interest and imposition of penalty of an identical amount. In addition personal penalties were imposed upon the other appellants. Appeal against the said order was rejected by Commissioner(Appeals) and hence the present appeals. 2. Ld.Advocate appearing on behalf of the appellants draws our attention to the statement of the Managing Director deposing that such diversion of value of the machines towards installation charges was only in respect of three cases involving duty to the extent of Rs. 50,400/-, which already stands depos....

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....nce through e-mails were conducted to bifurcate the total price of the products in two parts, one to show the price of the machine and other installation and commissioning. He submits that no such correspondences or e-mail stand disclosed either in the show cause notice or during the course of adjudication, at any point of time. 4. On being questioned ld.A.R. for the Revenue submits that if the adjudicating authority has referred to e-mails, the same must be present on the records. However, on being asked to draw our attention to such e-mails or any other evidences indicating post-agreement understanding between the appellant and their customers he fairly agrees that the same were neither annexed with the show cause notice and nor were g....