TMI Blog2015 (9) TMI 1619X X X X Extracts X X X X X X X X Extracts X X X X ..... smissed. - Appeal Nos. EA-241, 244-246/10, E-694/2010 - Order Nos. FO/A/75566-70/15 - Dated:- 28-9-2015 - Dr. D.M. Misra, Member and H.K. Thakur, Member For the Appellant : A. Srivastava, Advocate For the Respondents : K. Choudhury, Supdt. (AR) ORDER H.K. Thakur, Member (T) 1. These appeals have been filed by the appellants against the orders passed by Commissioner (Appeals) Central Excise Service Tax, Ranchi. 2. Sh. A.K. Shrivastava (Advocate) appearing on behalf of the appellants argued that all the appellants are vendors of M/s. Tata Motors who manufacture various autoparts on the basis of drawings, designs specifications supplied by M/s. Tata Motors. That Since the appellants are not charging any amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... calculating duty liability within one year normal period. 4. Heard both sides perused the case records. It is observed from the case records that this bench under order No. 1263-1347/KOL/08 dt. 16/12/08 decided 85 appeals 29 cross objections on the same issue of the other appellants in the order dt. 16/12/08 some of the appellants in order dt. 16/12/2008 filed ROM applications this bench as per case law JMT Ltd. us CCE Jamshedpur. [2009 (247) ELT 802 (In Kolkata)] dismissed the same. 4.1 It is further observed that this bench while passing final orders dt. 16/12/08 made following observations while holding that 0.085% of cost of component has to be added while arriving of the assessable value of the components manufactured by app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a mistake of law on the part of the assessees as well as the Departmental Authorities. Hence, while holding that the cost of drawings and designs 0.085%, as provided by M/s. Tata Motors, is includible in the assessable value of the components, we hold that the demand for the same can only be sustained for the normal period of limitation. In view of the fact that the show cause notices have been issued on various dated, the matter requires to be sent back to the Original Authority to calculate the additional duty amount for the normal period in each case. Since we have held that there is no suppression, misstatement etc, the additional duty to be paid by the Respondent Vendors would also be admissible for taking credit by M/s. Tata Motors t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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