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2015 (11) TMI 241 - AT - Central ExciseRectification of mistake - Valuation - Inclusion of freight and transit insurance charges and Dharmada charges - Held that:- Apex Court in the case of Mentha & Allied Products Ltd. Vs. Commissioner of C. Ex., Meerut reported in [2004 (5) TMI 74 - SUPREME COURT OF INDIA] has held that when different views were expressed at different stages by the Tribunal and High Courts, application of extended limitation period under proviso to section 11A1 and penalty under section 11AC would not be justified. - ratio of this judgment would be squarely applicable to the facts of this case, and therefore, there no penalty would be imposable on the appellant for non-payment of duty of dharmada charges - Tribunal's order uphelds only part of the Commissioner (appeals)'s order confirming the duty demand on dharmada charges and there is no confirmation of the part of the Commissioner (appeals)'s order imposing penalty on the appellant. However, for removal of any doubts, it is clarified that by the final order dated 5/2/2014 [2014 (4) TMI 606 - CESTAT NEW DELHI] only the part Commissioner (appeals) order confirming duty demand on dharmada charges has been upheld and the part of the order confirming duty demand on freight and transit insurance and imposing penalty on the appellant is set aside. - Decided partly in favour of assessee.
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