2004 (8) TMI 293

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....(J) (Oral)]. - The Revenue has challenged the findings recorded by Commissioner (Appeals) in Para 7, which is noted herein below :- "7. My findings in this regard are as follows :- (i)       the decision to include the above-mentioned charges in the assessable value relates to the 'labour contract consisting of preparation of the site layout plans and drawing, p....

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.... of the Hon'ble Supreme Court vide 1998 (99) E.L.T. 481 (S.C.). (iv)    The order-in-original is not sustainable on merits. The imposition of penalty is also not justified. 8. In view of the above, I set aside the order-in-original and allow the appeal fully with consequential relief." 2. Ld. SDR submits that in terms of the Apex Court judgment rendered in the case of Therm....

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....onsisting of preparation of the site layout plans and has nothing to do with the manufacture of the goods. He submits that on facts the judgments relied by the SDR is distinguishable. 4. On a careful consideration and perusal of the Commissioner's order as extracted, we notice that the Commissioner has examined the relevant work order and the scope work relating to Systems Engineering and has c....