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2016 (7) TMI 1478 - AT - Central ExciseValuation - Job-work - fabricating and mounting the bodies of buses and trucks on the chassis - Held that:- On merits the issue of liability to duty stands settled against the appellant in the case of AUDI AUTOMOBILES VERSUS COMMISSIONER OF CENTRAL EXCISE, INDORE [2009 (5) TMI 426 - CESTAT, NEW DELHI]. Therefore, the duty and interest are recoverable. However, the Tribunal has clearly stated that in view of the facts and circumstances in those cases which are similar to the facts and circumstances in the present cases) no penalty was warranted. Valuation - inclusion of entry tax and VAT in assessable value - Held that:- There are no force in the appellants submission that their contention regarding non-includability of taxes in the assessable value for determining the quantum of duty has not been adverted to by the primary adjudicating authority though the contention was raised before him. Matter remanded with the direction that demand should be recomputed, if necessary, after considering the contention of the appellant regarding non-includability of taxes in the assessable value - No penalty is warranted in these cases - appeal allowed by way of remand.
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