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2017 (10) TMI 1298 - CESTAT CHANDIGARHValuation - inclusion of chassis in the goods cleared by SML - Rule 10A of the Central Excise valuation Rules - Held that: - the identical issue came up before this Tribunal in the case of Audi Automobiles V. CCE [2009 (5) TMI 426 - CESTAT, NEW DELHI] wherein it has been held that the assessee is liable to pay duty in terms of Rule 10A of the Rules i.e. on the value at which the principal manufacturer cleared the goods on payment of duty, therefore, the differential duty is confirmed along with interest. Extended period of limitation - Held that: - in the case of Audi Automobiles itself, this Tribunal observed that the appellant cannot be accused of my suppression documents - extended period of limitation - penalties not imposable. Demand of duty within the period of limitation is confirmed along with interest - appeal allowed in part.
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