2007 (3) TMI 73

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..... t allegation was not correct - Appeal No. E/911/2004 - Final Order No. 410/2007, - Dated:- 28-3-2007 - [Order per: S.L. Peeran, Member (J)]. - This appeal arises from Order- in-Appeal No. 57/2004, dated 28-5-2004 passed by the Commissioner (A) confirming demands as per Order-in-Original No. 101/2003, dated 31-12-2003 passed by the Deputy Commissioner of Central Excise, Bangalore. 2. The .....

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..... form part of the assessable value. They have also produced the contract and work orders to show that the M/s. KIADB, Government of Karnataka undertaking had fixed the prices in terms of the contract and there was no scope for indulging in undervaluation by fabricating the basic price to wards loading, unloading and testing charges. However, their plea has been rejected by both the authorities. .....

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..... loading, unloading and testing and also separate charges shown for erection. Therefore, these charges are bereft of any evidence. The allegations have not been proved by the revenue while on the other hand the assessee has established through their documents and invoices that the basic price was correctly arrived at and the invoices showed separate elements for transportation, loading, unloading, .....

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