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2017 (11) TMI 1165 - AT - Central ExciseLiability of duty - Recovery of amortized cost - contention of the main appellant is that they have not recovered the amortized cost from the buyers and it is evident from the invoices issued by them - Held that: - the appellant has produced sample invoices before us showing the facts but it is required to be ascertained from the records of the appellant whether they have recovered amortized cost twice from the buyers. For that purpose, by setting aside the impugned order, the matter is remanded back to the adjudicating authority to verify the fact that whether the appellant has recovered the amortized cost twice from the buyers or not? - matter on remand. Penalty on co-appellants - confiscation - pattern/dies for which onetime payment has been made - Held that: - no duty is to be demanded on the onetime payment made by the co-appellants on account of pattern and dies which were used captively for manufacturing of castings by the main appellant under N/N. 67/1995 - no penalty is imposable on the co-appellants. Appeal allowed in part and part matter on remand.
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