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2018 (10) TMI 823 - CESTAT NEW DELHIMethod of Valuation - fabrication of bodies of motor vehicles falling under Chapter heading 8704, for original equipment manufacturers - appellant paid duty on the basis of the cost construction - Revenue was of the view that the activity undertaken by the appellant is in the nature of job work and hence valuation is required to be determined in line with Rule 10A of the Central Excise Valuation Rules, 2000 - Held that:- Tribunal in various cases has held that the valuation is required to be determined in terms of Rule 10A of the Central Excise Valuation Rules, 2000 and accordingly differential duty demand has become payable - reliance placed in the case of M/S COMMERCIAL ENGINEERS & BODY BUILDERS PVT. LTD. VERSUS CCE, JABALPUR [2018 (10) TMI 456 - CESTAT NEW DELHI]. The adjudicating authority is directed to requantify and restrict the demand to the normal time limit - appeal allowed by way of remand.
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