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TMI Blog2024 (10) TMI 811X X X X Extracts X X X X X X X X Extracts X X X X ..... factured goods whereas those activities are independent service simpliciter. Therefore, at least in respect of those invoices no inclusion can be made in the assessable value of the goods manufactured and cleared on payment of duty. Similarly, there are certain invoices which relates to post-manufacturing and clearance of the goods i.e. related to overall assembly and installation of the plant at site which is not connected with the manufacturing of the appellant. Therefore, the same is also not includable in the assessable value. However, the adjudicating authority has not verified these vital facts before passing a de-novo order. The impugned order is set aside - matter remanded to the adjudicating authority for passing a fresh order, aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue, the charges like Design and Engineering charges, technical services, know-how etc. paid or payable by the buyers and the notice sought to demand the short paid central excise duty of ₹25,91,811/- on the basis of the averment that the certain charges were not included in the assessable value by the appellant. On adjudication the Additional Commissioner (who had the competency to decide the Show Cause Notice) confirmed the entire demand and ordered for recovery of interest and imposed penalty equal to the duty demanded on the Appellant. Aggrieved by the Order-In- Original, the Appellants filed appeal before Commissioner (Appeals) and this appeal was rejected by the Commissioner (Appeals) vide Order-in-Appeal dated 31-07-2008. The ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch pre- manufacturing and post manufacturing expenses along with interest and all relevant payment particulars were submitted along with reply to notice. The appellant have provided invoice vise details along with service tax paid on the same to the adjudicating authority but the same was not considered and verified the actual nature of transaction. 2.2 Shri M Neerav taken us to copies of invoices value of which was sought to be included in the assessable value of manufacture excisable goods cleared by the appellant. 3. Shri Sanjay Kumar Learned Superintended (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. We have carefully considered the submission made by both the sides and perused the records. W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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