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2015 (10) TMI 848 - CESTAT CHENNAILevy fo penalty - differential duty paid was before issuance of SCN - Valuation - Non inclusion of amount received through debit notes - Held that:- The entire amount of duty demand relates to designing of dies and tools charges on which the appellants have paid the differential duty for the year 1998-2001 before the issue of first SCN. We do not find any evidence and moreover it is clearly certified by the chartered engineer in his affidavit dated 06.12.2002 confirmed the number of components that could be manufactured from the moulds and dies. We hold that the respondents are liable for payment of differential duty of ₹ 1,24,509/- on the components on the amortized value for the year April 95 to June 1998. Since the respondents already paid the differential amount, the same is liable for appropriation. - Decided partly in favour of assessee.
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