1998 (3) TMI 312

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..... per : Justice U.L. Bhat, President]. The assessee as well as the department are aggrieved by Order-in-Original No. 96/95, dated 18-5-1995, passed by the Commissioner of Central Excise, Bangalore. 2. Assessee engaged in the manufacture of Hydro-Turbines and parts thereof, was attending to erection and commissioning of their turbines at the sites of the parties. Invariably the contract took .....

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..... n and commissioning cannot be included in the assessable value and that certain expenditure in connection thereto such as travelling expense, conveyance expense, salaries to engineers, sales promotion, postage, telegraph, telex etc. had not been included under the head `erection and commissioning charges in the balance sheet and these figures have to be taken from other heads relating to travelli .....

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..... ation that a part of the price of the gas turbine had been shifted from the price, to the charges for erection and commissioning and in that view constituted extra consideration for the sale of the gas turbine. If such an allegation had been made, the assessee could have rebutted the same and the adjudicating authority could have recorded proper finding. In the absence of such an allegation in the .....

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