TaxTMI 
TaxTMI 
2001 (7) TMI 206
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....ty under Rule 9(2) and 173Q of C.E. Rules read with Section 11AC of C.E. Act, 1944. 2. The appellants have been served with notices but they have not appeared in the case. Despite notices having been issued to them and to their Chartered Accountant Shri G. Suresh, they have not appeared, hence the appeals are taken up for consideration on the basis of their submissions and grounds made out in the appeal memo. 3. Ld. DR Shri S. Sudarsan points out that even at the prima facie stage, the Tribunal has not found the appellants to have a strong case and directed them to pre-deposit the entire duty amount and they have already deposited the same. He takes us through the impugned order and points out that there were three issues in the matter vi....
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....ategorically stated that they were not given any special training and that they had operated the machines only with the guidance of the 'Operation Manual' supplied to them. The installation and services have to be provided only by the dealers and M/s. AGT have not disputed this fact. From the letter written to Asst. Engineer Salem, it was seen that M/s. Vijaya Enterprises a dealer in Salem, was asked to attend to the installation work. Even for directing the dealer to attend the service, M/s. AGT had charged Rs. 1,000.00 and Rs. 2,350.00 and this was also accepted by the assessee. This clearly shows that M/s. AGT had not incurred any expenses on account of installation/service. In the reply to show cause notice, they had stated that they ha....
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....ubt that the practice followed by the assessee in raising additional invoices is only to reduce the assessable value and evade duty to that extent and though some amount is collected in the guise of service/installation charges actually no such services were rendered. The amount collected in the additional invoices were nothing but additional consideration. 22. As M/s. AGT had raised second invoices and collected additional amounts in the guise of 'Installation/Training charges' and not produced such invoices to the department, they have suppressed the fact of additional consideration with the intention to evade duty and therefore the proviso to Section 11A(1) of Central Excise Act, 1944 is rightly invokable in this case to demand the duty....
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....n of the submission, we notice that the appellants have not seriously contested the case and they have not appeared despite notices. In the Interim Stay Order, the Tribunal has already recorded that appellants do not have a strong prima facie case and they were directed to pre-deposit the amounts. The findings in paras 4 and 5 of the Stay Order is also extracted below :- "4. The short point, therefore, for determination arises is, whether there was a wholesale price available and, if so, whether certain charges were collected from the customers under the cover of installation and training charges without rendering any service in this regard. Prima facie we find there is evidence to show that no installation and service charges as such were....