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2014 (10) TMI 158 - AT - Central ExciseDemand of differential duty - Difference in value of goods - Held that:- Similar issue came up before the Hon'ble Apex Court in the case of International Auto Ltd. Vs. Commissioner of Central Excise, Bihar reported in [2005 (3) TMI 132 - SUPREME COURT OF INDIA] wherein it was held that the appellants are not required to pay duty on the free supplies by the principle manufacturer, who after receiving the intermediate products have cleared the finished goods on payment of duty. In appellant's own case also, this Tribunal has held that appellants are not required to pay differential duty in the similar situation. Therefore, following the decision in appellant's own case, we hold that in this appeal also the appellants are not required to pay differential duty as demanded. - Decided in favour of assessee.
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