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TMI Blog2017 (12) TMI 1374X X X X Extracts X X X X X X X X Extracts X X X X ..... way of remand. - E/43/2010 - Final Order No.43234/2017 - Dated:- 20-12-2017 - Ms.Sulekha Beevi C.S. Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri M. Karthikeyan, Advocate For the Appellant Shri R. Subramaniyan, AC (AR) For the Respondent ORDER Per Bench The appellants are engaged in the manufacture of boilers, steam generators and parts thereof etc. and are registered with Central Excise department. The appellant had a contract with Grasim Industries Ltd., Nagda for supply of boilers and other equipments for setting up of a power plant. The equipment which was to be manufactured by the Trichy unit of BHEL was partially sub-contracted to the Ranipet Unit of BHEL and such practice was norma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ESP). The appellant filed appeal before the Commissioner (Appeals) who upheld the same. The appellant came in appeal before the Tribunal and the Tribunal vide Final Order dated 1.5.2008 held that as per the contract the provisional assessment should be finalized without excluding the value and weight of ESP considering the contract as a whole and directed Revenue to finalize the provisional assessment accordingly. The relevant portion of the order of the Tribunal as recorded in para 7 of the order is reproduced below:- 7. As rightly submitted by learned counsel, in the finalization of the provisional assessments in respect of the boilers and other equipments (including ESP) supplied to M/s. Grasim Industries Ltd. by the appellant' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... power plants in the latters premises. Though, in the present case, the assessments relate to an old period, its finalization was done on 20.6.2006 in accordance with the procedure laid down by the Commissioner. Apparently, this procedure has not been revised on any ground whatsoever. We find that this procedure encompasses assessment of goods manufactured and cleared by both the Units of the appellants where such goods are supplied to the same customer under the same contract. It appears, all other aspects (including classification) of assessment have been taken care of under the procedure laid down by the Commissioner and there is no room for dispute on such aspects. The Original Authority following the remand direction finalized the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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