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TMI Blog2013 (1) TMI 617X X X X Extracts X X X X X X X X Extracts X X X X ..... ue of drawing and designing charges in the total assessable value of the equipment immediately they included the said value and discharged differential duty on the revised value. Thus it can be fairly concluded that it was a bonafide mistake and there was no intention to evade Central Excise duties as they have already discharged service tax on the drawing and designing charges at the time of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leged that even though the appellant had collected drawing and designing charges amounting to Rs.2,27,750/- from their customers during the year 2006-07 but failed to include the said drawing and designing charges in their assessable value and discharged appropriate excise duty. The said amount was confirmed and equivalent penalty was imposed by the adjudicating authority. Aggrieved, the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bonafide belief that as service tax had already been paid and the value need not be included in the assessable value of the equipment and hence they had not included the value of drawing and designing charges in the assessable value of the equipment. Later on being pointed out by the Audit, they discharged the differential Central Excise duty before issue of the show cause notice and they did not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ested for supply of equipment, the appellant manufactured and supplied the equipment as per the drawings already sold. However, while discharging excise duty on the equipment, they did not include the value of drawing and designing charges in the total assessable value of the equipment. On being pointed out by the visiting audit parties, immediately they included the said value and discharged diff ..... X X X X Extracts X X X X X X X X Extracts X X X X
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