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TMI Blog2019 (2) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... verification of the documentary evidences in respect of the remaining transactions, entered vide their purchase orders, by which the contracts were entered into between the appellant and their customers. The impugned order is required to be set aside and the matter is once again required to be remanded to the original adjudicating authority to give a detailed finding after verifying each and every contract entered between the appellant and their customers - appeal allowed by way of remand. - E/2196-2199/2012-EX[DB] - A/72737-72740/2018-EX[DB] - Dated:- 20-11-2018 - MRS. ARCHANA WADHWA, MEMBER(JUDICIAL) And SHRI ANIL G. SHAKKARWAR, MEMBER(TECHNICAL) Shri K.K. Sharma (Advocate) for the Appellant (s) Shri Pawan Kumar Singh (S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. The department has taken all cases where commissioning and erection charges have been collected by them as cases of splitting of invoices. The learned advocate for the appellant admitted that they have resorted to this method only in certain cases but the presumption by the department that the same has been done in all cases was wrong. This is a matter requiring detailed verification of facts at the original level. Accordingly the matter was remanded by the Tribunal with a direction to the appellant to produce evidences in support of their claim. The present impugned order stands passed by the Additional Commissioner in de novo proceedings. Major part of the demand relatable to the period post-July 2003, stands dropped by him on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, Vice President of the company to substantiate the above finding. Learned Advocate has placed before us some sample purchase orders indicating that the value charged by the appellant for installation services were only 1-6% of the cost of the machine and as such the above finding of the original adjudicating authority is factually incorrect. 3. Similarly the Additional Commissioner has relied upon the statement of Managing Director, which was only in respect of three purchase orders. In terms of the earlier order of the Tribunal, the Revenue was to establish that such splitting of cost of the machine was being done in other cases also, which according to the learned Advocate, Revenue has failed to establish. He also draws our attent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir purchase orders, by which the contracts were entered into between the appellant and their customers. The de novo proceedings required the adjudicating authority to examine each and every contract and to give a finding in respect of the same, instead of making sweaping observations as regards the percentage of the cost of the machine being collected as installation charges to the extent of around 40%. As such we are of the view that the impugned order is required to be set aside and the matter is once again required to be remanded to the original adjudicating authority to give a detailed finding after verifying each and every contract entered between the appellant and their customers. We order accordingly and observe that the appellants w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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