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2011 (4) TMI 578 - CESTAT, MUMBAIValue of bought out items directly supplied to customer's sites is to be included in the assessable value or not and Penalty on it. - Held that:- the cum-duty benefit has to be extended and while calculating differential duty, duty paid on bought out material supplied has to be adjusted, the matter is required to be remanded to the original adjudicating authority once again for this limited purpose of re-computation of differential duty after taking into account the duty paid on bought out items and treating the value as cum-duty value as requested by the appellants. decided against Assessee and remand back to original adjudicating authority Regarding Penalty - held that:- the dispute was a continuing dispute and therefore we do not consider it appropriate that penalty should be upheld. - Decided in favour of Assessee.
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