ASSOCIATED SWITCHGEAR (P) LTD. Vs. CCE

JUDGEMENT

(1.) These two appeals relate to differential duty demand, confiscation and Imposition of penalties on the appellants. The facts are common and interconnected issues arise for decision. Accordingly, both the appeals were heard together and are disposed of under this common order.

(2.) The appellant is a small scale unit engaged in the manufacture of Electrical Distribution Control Panels. They undertook contracts for design, fabrication erection and commissioning of such control panels at the premises of certain parties. The present dispute relates to the alleged short levy of duty in respect of such contract supplies.

(3.) The facts of the case are that the appellants do not manufacture all the parts required for the manufacture of the electrical panels. Some of the parts were bought from the other manufacturers. The appellants issued two sets of invoices in respect of the contracts, one for the parts manufactured in their factory and the other, purportedly, for the goods purchased from the market, including the cost incurred on installation, commissioning, testing etc. Excise duty document (GP -I) covered only the parts, purportedly manufactured in the appellant's factory. Duty was also paid only on the value of the goods covered by the GP -Is.