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2024 (1) TMI 720 - AT - Central ExciseMethod of Valuation - whether the appellant M/s. Inova India is a job worker of M/s. Roca or whether the transaction between the two is on principal to principal basis? - HELD THAT:- From the stipulation in the Agreement, it can be seen that the transaction is on principal to principal basis. Further, the very same issue was considered by the Tribunal in the appellant’s own case M/S. INOVA INDIA, M/S. ROCA BATHROOM PRODUCTS PRIVATE LIMITED, (FORMERLY ‘M/S. PARRYWARE ROCA (P) LTD. ’) VERSUS THE COMMISSIONER OF CENTRAL EXCISE, CHENNAI-II COMMISSIONERATE [2020 (3) TMI 308 - CESTAT CHENNAI] and the Tribunal followed the decision in the case SUJHAN INSTRUMENTS VERSUS COMMISSIONER OF CENTRAL EXCISE, CHENNAI-II, HONEYWELL ELECTRICAL DEVICES AND SYSTEMS INDIA LTD. VERSUS PRINCIPAL COMMISSIONER OF CENTRAL EXCISE, CHENNAI-I AND COMMISSIONER OF GST &CENTRAL EXCISE, CHENNAI VERSUS SUJHAN INSTRUMENTS [2018 (7) TMI 420 - CESTAT CHENNAI] to set aside the demand as well as the penalties. The demand cannot sustain. Consequently, the penalty imposed on M/s. Roca also cannot sustain. The impugned order is set aside - Appeal allowed.
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