2001 (8) TMI 408

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..... e Respondent. [Order per : Jyoti Balasundaram, Member (J)]. Appellants herein are engaged in the manufacture of Excavator Loaders of different models. They commenced direct sales of the machines to their customers in January, 1988. Prior to delivery, the machines were subject to Pre Delivery Inspection (PDI), the expenses for which were borne by the appellant. At the time of the sale of .....

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..... nd that Central Excise duty was payable after inclusion of these amounts, and on that basis duty of Rs. 77,40,410 was proposed to be recovered, together with penalty. The adjudicating authority confirmed the duty demand raised in the notice, directed payment of interest in terms of Section 11AB of the Central Excise Act and imposed penalty of the amount equal to duty under Rule 173Q of the Central .....

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