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TMI Blog2016 (6) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... ices in addition to the value shown in the excise invoices therefore it is apparent that 3% service charge was escaped from payment of excise duty. As regard claim of the appellant that the said amount is in form of commission which was passed on to M/s. MSSIDC, the appellant could not produce any piece of evidence as against billing of this 3% service charge, whether the payment was received less ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER PER : RAMESH NAIR This appeal and Misc. application is directed against Order-in- Appeal No. SVS/320/NGP-II/2006 dtd. 10/10/2006 passed by the Commissioner (Appeals), Customs and Central Excise, Nagpur, wherein demand of duty on 3% commission given to M/s. MSSIDC through whom goods were supplied to the customers of M/s. MSSIDC was confirmed, penalty and interest was also demanded. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service charges as compared to the value shown in the excise invoices but M/s. MSSIDC while releasing the payment deducted this 3% service charge as their commission. Therefore the said 3% service charge cannot be part and parcel of the assessable value and the same cannot be charged excise duty. On query from the bench to produce contract, sale bill and payment particulars, he shown his helplessn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is billed by the appellant to M/s. MSSIDC therefore on this basis there is no doubt that the amount which was billed to the buyer of the goods is part and parcel of the assessable value. 6. We have carefully considered the submissions made by both sides. 7. We find that this fact is not under dispute that 3% service charge was billed to M/s. MSSIDC in their commercial invoices in addition to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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