2007 (3) TMI 73

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..... 4 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 appellants are engaged in the manufacture of transformers under a contract received from M/s. KIADB. The prices are all fixed in terms of the tender and the contract. M/s. KIADB is a Government of Karnataka undertaking. .....

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..... pe 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. 3. We have heard both sides in the matter. 4. We have perused the records and find that the appellants have produced work orders from M/s. KIADB, a Government of Karnataka undertaking. The work order clearly indicates th .....

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..... tablished through their documents and invoices that the basic price was correctly arrived at and the invoices showed separate elements for transportation, loading, unloading, testing and erecting. Hence, these elements were not to be added to the basic price, as the basic price is part of the contract. There is no merit in the impugned order and the same is set aside by allowing the appeal. (Oper .....

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