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2017 (10) TMI 893 - CESTAT CHANDIGARHManufacture - job-work - Rule 10A(ii) of Central Excise Valuation Rules, 2000 - it was alleged that M/s ISGEC is selling the goods as such as the appellants have manufactured the goods in complete form, therefore, in terms of Rule 10A(ii), the appellants are required to pay the duty on the value at which M/s ISGEC sold the goods - Held that: - Although we hold that the appellants are required to pay duty as per the Rule 10A(ii) of the Valuation Rules, 2000 but on the amount on which duty have been demanded from the appellants, duty has already been paid by the M/s ISGEC on the said amount. If the duty has been demanded from the appellant, in that circumstances, it will be the case of demand of duty twice on the same product which is not permissible in law - demand set aside. Penalty - Held that: - as duty has been paid on the transaction value of the said goods, in that circumstances, it cannot be said that the appellants were having any intention to pay less duty on the said goods - penalty also set aside. Appeal allowed - decided in favor of appellant.
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