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2015 (11) TMI 697 - AT - Central ExcisePenalty u/r 26 - Under Valuation of goods - Demand of differential duty - Held that:- The original authority did not examine the contract between the railways and the appellant since the appellant had not appeared for personal hearing. The appellate authority relied upon the conclusions of the original authority. It has been the claim of the appellant that the bifurcation of value of materials and labour is only for convenience and not based on actuals. This claim has not been verified with reference to the contract. When it was a sale by the appellant s second unit to the railways, VAT would have been charged on the same separately and shown separately. - Further the claim of the appellant that they have paid central excise duty adopting a value which is more than 115% has also not been examined. Annexures C & D to the show-cause notice have been mentioned in the show-cause notice as the ones giving the details of basis for demand of duty. These annexures were not available when we heard the matter. The table in the order-in-original indicates differential value and assessable value. In the column for assessable value it is not written as differential assessable value. Therefore we do not know whether the duty paid by the assessee has been taken into account or not. Moreover for limitation purpose also there is a need to examine whether under these circumstances appellant could have entertained a bona fide belief or not. - Matter remanded back - Decided in favour of assessee.
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