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2012 (5) TMI 475 - AT - Central ExciseDemand of Duty, Interest and Penalty on the basis of the value determined in terms of the provisions of Rule 10A - the appellant company is engaged in building of bus bodies - the Department was of the view that assessee were building bus bodies on job work basis – Held that:- This matter is covered against the appellants by the judgement of the Tribunal in the case of Audi Automobiles vs.C.C.E., Indore [2009 (5) TMI 426 (Tri)] Wherein it is decided that body fabricating and mounting on the chassis which were supplied to the said firms by the manufacturer of chassis is the activity for the purpose of valuation squarely fall under Rule 10A and not under Rule 6 - penalty imposed on the appellant company is not justified as the matter relates to interpretation of valuation Rules and it cannot be said that there was intention on the part of the appellant to evade duty - the duty demand along with interest is upheld and demand of penalty is set aside.
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