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2017 (12) TMI 1087 - AT - Central ExciseValuation - inclusion of cost of motor vehicles chassis - appellants paid sales tax / VAT on the body building charges only and not on the motor vehicles manufactured and cleared by them - Department is of the that the valuation should be taken under Rule 10A of the Valuation Rules, 2000 - Held that: - issue decided in the appellant own case Kamal Coach Works Pvt. Ltd. Versus C.C.E., Jaipur [2017 (1) TMI 533 - CESTAT NEW DELHI], where it was held that similar issue has come up before the Tribunal in the case of Audi Automobiles vs. C.C.E., Indore [2009 (5) TMI 426 - CESTAT, NEW DELHI], where the condition of interest and demand of duty was sustained and penalty was set aside and was held that the said firms had cleared the goods in relation to the body fabricating and mounting on the chassis which were supplied to the said firms free of cost by the manufacturer of chassis. Being so, the activity for the purpose of valuation would squarely fall under Rule 10A and not under Rule 6. Penalty - Held that: - it appears on higher side - keeping in mind the doctrine of equity and justice, we modify the impugned order and reduce the penalty to 50%. Appeal allowed in part.
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