Commissioner of Central Excise Vs. Recondo Limited

1. in this appeal filed by the revenue, the order-in-appeal dated 31-8-1990 passed by the collector of central excise (appeals), mumbai is under challenge. the respondents m/s. recondo limited had filed the price lists in which they had claimed deduction towards testing and erection charges. the assistant collector who had adjudicated the matter had held that the testing and erection charges were includible in the assessable value and he approved the price lists filed by the party with such observations. on appeal the collector, central excise (appeals) decided the matter in favour of the assessee and had observed that the respondents had taken fan blades along with the hub-assembly which was a bought out item to site where they had undertaken the work of erection and commissioning of the fans on cooling towers as per the contract. he said that no further excise duty was payable on such erection, commissioning and performance testing charges.2. when the matter was called, no one appeared for the respondents. the notice for today's hearing has been issued to them on 13-4-1999. there is no request for an adjournment. as the matter is old in which the relevant price lists are for the year 1989-90, we are proceeding to deal with the matter on merits after hearing shri s.p. rao, learned jdr.3. shri s.p. rao, learned jdr reiterated the grounds of the appeal filed by the revenue. we find that similar matter with regard to the same respondents had come up earlier before the tribunal on 12-2-1998 in the revenue's appeal no. e/4334/90-a and the tribunal under their final order no. 246/98-a, dated 12-2-1998 1998 (102) e.l.t. 113 (tribunal) had held that the testing charges were not includible in the assessable value of the fan blades. the tribunal had dismissed the appeal filed by the revenue.4. respectfully, following the tribunal's aforesaid decision we find no merit in this revenue's appeal and the same is rejected.