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2015 (6) TMI 538 - CESTAT MUMBAIPenalty u/s 11AC - Interest u/s 11AB - Valuation - addition of amortization cost of pancake master tape - Held that:- Direction given by the Tribunal has already been taken care therefore there is no need for any further addition on account of amortisation in the value adopted by the Revenue therefore there was no need of re-working of excise duty which was already worked out and confirmed in the earlier order hence the same confirmation made in the impugned order is absolutely in order and does not require any interference. Since first order of the Tribunal was not challenged by the appellant, at this stage the appellant cannot raise any grievance. In view of the above position we are of the considered view that the impugned order by the Ld. Commissioner is just, proper and legal and no infirmity found therein. Hence the impugned order is upheld - Decided against assessee.
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