9911796707
TMI Blog2005 (9) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... on of facts with intent to evade payment of duty. The demand has been confirmed by invoking proviso to Section 11A of the Central Excise Act. 3. Duty demand of over Rs. 8 lakhs is in respect of free supply of receivers. The submission of the learned Counsel for the appellant is that the receivers in question were supplied free along with Direct Reception Systems (DRS). He has pointed out that the fact about such free supply had been mentioned in the price list filed in proforma-II from time to time. Learned Counsel also pointed out that such free supply was figuring in gate passes issued as well as in the invoices. The contention of the learned Counsel is that once the fact of free supply was mentioned in price list, GP-I and invoices, Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as filed under Part-II and each contract made specific mention about the advance, if any, taken. The appellant also has a contention that the duty demand has been raised without going into the question as to whether the advance had any effect on sales price i.e., whether the sale prices were lower on account of the advances. The learned Counsel for the appellant has submitted that, according to circular dated 22-6-98 of the Board, Revenue had to show that the sale price was lower on account of advance. But no such allegation has been made in the show cause notice. The learned Counsel has also pointed out that the Commissioner has proceeded on the erroneous basis that no such duty lay on the revenue. Learned Counsel has referred to the judgm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmed in the original proceedings. The original proceeding was in regard to profit earned from installation work, while the present demand is on the entire realisation for installation and commissioning charges. The learned Counsel has submitted that these details are of no relevance inasmuch as installation and commissioning charges are not liable to be included in the assessable value at all, since they have no relation to manufacture of goods. 8. It is well settled that installation and commissioning charges, which are collected separately for providing those services cannot form part of the assessable value of manufactured goods. Therefore, this demand also is not sustainable. 9. Duty demand of about Rs. 16,000/- is on the ground tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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