9911796707
TMI Blog2009 (7) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... ]. - The Revenue directed the appellant-assessee to pay the duty under Section 11-A of the Central Excise Act, 1944 (for short, 'the Act') and also imposed penalty under Section 11-AC of the Act. In one of the orders, it was ordered to pay a sum of Rs.14 lakhs (approximately) towards excise duty, with equal amount towards penalty and in the other order, the appellant-assessee was asked to pay Rs.12 lakhs (approximately) towards excise duty, with equal amount of penalty thereon. 2. Against the said orders of the Revenue, two different appeals were preferred before the Customs, Excise and Gold (Control) Appellate Tribunal (for short, 'CEGAT'), South Zonal Bench, Chennai, by the appellant-assessee, under Section 35-B of the Act, along wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are concerned, it was suggested that there was a very excellent prima-facie case in favour of the assessee and thereby, the assessee was not liable to pay any amount towards the duty/penalty as sought for. 9. Learned counsel for the appellant-assessee referred to one or other order passed by the CEGAT, West Zonal Bench, Mumbai, as confirmed by the Supreme Court. 10. It is brought to our notice that the appellant-assessee manufactures "Uninterrupted Power Supply" systems (for short, 'the UPS') and supplies the same without batteries, which are purchased from other sources and delivers directly to the buyers' premises. According to the assessee, the value of battery is not includible in assessing the value of UPS, as per Section 4 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e therein and inclusion in the value of such UPS the batteries for such machines that is supplied. Giving reference to the decision in the case of "Luminous Electronics Pvt. Ltd. vs. CCE", reported in 2001 (129) ELT 605, which was confirmed by the Supreme Court while disposing of the appeal filed by J.K. Synthetics Ltd. (Civil Appeal No.9175 of 1995), the CEGAT confirmed the correctness of the classification determined by the Commissioner (Appeals). The appeal preferred by the Commissioner of Central Excise, Mumbai was dismissed by the CEGAT with a specific observation that the UPS supplied by the assessee therein does not include the batteries, which were not necessarily related to the manufacture of UPS. 13. We have noticed the af ..... X X X X Extracts X X X X X X X X Extracts X X X X
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