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2013 (8) TMI 423 - AT - Central ExcisePenalty uner Rule 173Q - Quantification of the demand of duty - Commissioner rejected assessee's demand of quantification of the demand of duty - Held that:- The demand of duty is required to be re-quantified by treating the entire realization as cum duty price and by excluding the value of bought out monitors - Existence of sales invoices and purchase invoices of the appellants is not disputed, as the annexure to the show cause notice wherein duty calculation has been worked out, indicate the existence of such purchase invoices. Both the lower authorities instead of accepting the chart produced by the appellant has put onus on the appellant to produce the evidences of the value of monitors claimed as deduction by the appellant, instead of accepting the fact that the said value can be ascertained by themselves from the records available in their possession - invoices are not available in one case and not producing in another case itself indicates that department was not serious in arriving at the correct duty liability on the appellants - Following decision of CMS COMPUTERS PVT. LTD. Versus COMMISSIONER OF C. EX., MUMBAI - I [1998 (11) TMI 280 - CEGAT, MUMBAI] - Decided against assessee.
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