1998 (1) TMI 169

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..... er per : Justice U.L. Bhat, President]. - Appellant is absent in spite of notice of hearing, but has sent a request for decision of the appeal on merits. We have heard Shri K. Srivastava, SDR and perused the papers. 2. The dispute arose out of a contract to set up and erect plant for M/s. Suncrush Fruits Pvt. Ltd. The total amount of the contract is Rs. 29,45,000/-. Break-up of the amount, .....

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..... demand of differential duty and imposition of penalty. Appellant resisted the notice contending that engineering services had nothing to do with manufactured items but related to the preparation of plant layout drawings, piping drawings, electrical drawings, floor loads, location drawings and the charges are in the nature of consultancy charges with reference to the plant and not with reference t .....

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..... d nothing to do with the manufactured items but related only to plant layout drawings, piping drawings, electrical drawings, floor loads and location drawings. 5. Shri K. Srivastava, SDR has made available a copy of the Contract Order. Total amount of the contract includes the cost of manufactured items, sub-contract items, bought out items, erection and commissioning, imported items and eng .....

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