2024 (10) TMI 811

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....ule to Central Excise Tariff Act, 1985. During the course of audit of records of the appellants, it was found that apart from the price of the Excisable Goods, the Appellants had collected some charges from their customers (buyers) such as Technical charges, Design and Engineering Charges, Knowhow & Engineering charges for Technical Advice/Assistance for planning, development of Engineering designs, installation and erection (at site) charges etc. The Audit team, after duly deducting the Installation and erection and Commissioning charges (which are post manufacturing charges for the present Appellant), worked out the said other charges collected by the Appellant from the buyers which should be included in the Assessable value and according....

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....id order-in-original dated 20.01.2017, the appellant filed appeal before the Commissioner (Appeals) who has rejected the appeal therefore, the present appeal filed by the appellant. 2. Shri M Neerav Learned Counsel appearing on behalf of the appellant at the outset submits that the Hon'ble Tribunal remanded the matter to the adjudicating authority with directions to consider the matter on merit, in view of various Courts decisions and also directed to give personal hearing in remand proceeding the adjudicating authority again failed to appreciate decisions of the Hon'ble court and Tribunal wherein distinction in pre-manufacturing expenses (designing, site visit, etc.), post manufacturing expenses (erraction, installation and other servic....

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....t in respect of those invoices no inclusion can be made in the assessable value of the goods manufactured and cleared on payment of duty. Similarly, there are certain invoices which relates to post-manufacturing and clearance of the goods i.e. related to overall assembly and installation of the plant at site which is not connected with the manufacturing of the appellant. Therefore, the same is also not includable in the assessable value. However, the adjudicating authority has not verified these vital facts before passing a de-novo order. Needless to say that on the post manufacturing and removal expenses, there are various judgments, wherein it was held that the value of the same will not be included in the assessable value in the manufact....