There was another appeal before the Tribunal which was filed against the show cause numberice dated August 4, 1987 issued by the Collector of Central Excise to the appellants for the period from April, 1982 to May, 1987 alleging that the appellants and number included and reflected in the invoice prices, the amounts separately recovered in separate invoices from their customers directly relating to their manufacturing activities for 1 designing and engineering 2 technical services and training charges and 3 erection and companymissioning charges.
These orders were challenged by the appellants before the Collector of Central Excise Appeal , Bombay and the Collector by his companymon order dated December is, 1985 disposed of all the three appeals with the finding that the designing and engineering charges were includible in the value of the goods but erection and companymissioning charges were in the nature of post manufacturing expenses and cannot be treated as part of the assessable value of the goods.
Three separate show cause numberices dated December 26, 1983 February 2, 1984 and July 30, 1984 were issued to the appellants in which it was pointed out that during the period from 1.2.1983 to 30.6.1984, the appellants had supplied Boilers but had number included the designing and engineering charges and the erection and companymissioning charges in the assessable value even though such charges were recovered by them from their customers on separate invoices.
The Revenue, thereafter, filed three appeals before the Tribunal which have been allowed by the impugned judgment.
The appellants refuted the allegations made in the show cause numberice but the Collector companyfirmed the demand and imposed a penalty of Rs.
The post manufacturing steps include the installation, erection and companymissioning of the Boiler at the site for which also the appellants have charged specific amounts from their customers under separate invoices.
It was indicated in these numberices that the designing and engineering, erection and companymissioning charges etc.
It was against this order that an appeal was filed before the Tribunal by the appellants.
were the charges which companystituted the value of the products and were, therefore, assessable to excise duty.
These four appeals were disposed of by the Tribunal by companymon judgment against which the present appeals have been filed.
1,14,990.71 was demanded from them.
78.454.50 as excise duty.
The demand was companyfirmed only for Rs.
17 lakhs on the appellants.
Consequently, and amount of Rs.
