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TMI Blog2010 (3) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... premises were visited by officers of department and during the scrutiny of records as well as the stock Dosition, it was revealed that - (a) The respondent received some machines (capital goods during the year 2001-02) free of cost from M/s. Bajaj Auto Ltd. (BAL) for manufacture and supply of the goods as required by M/s. Bajaj Auto Ltd. However, the respondent while determining the assessable value of such goods failed to consider the amortization cost as per Rule 6 of the Central Excise (Determination of price of excisable goods) Rules, 2000. The differential duty of Rs. 53,700/- and Edu. Cess of Rs. 743/- was worked out and the respondent immediately paid the duty alongwith interest. (b) It was further found that the respondent had ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on shows the intention of the respondent to evade the payment of duty. To support his contention, he placed reliance on the following decisions : - (i) CCE v. Monarch Pipes Ltd. - 2009 (235) E.L.T. A87 (S.C.) (ii) CCE, Indore v. Deepak Spinners Ltd. - 2005 (179) E.L.T. 93 (Tri.-Del.). (iii) UOI v. Rajasthan Spinning & Weaving Mills - 2009 (238) E.L.T. 3 (S.C.) (iv) CCE & Cus. v. Shri Ram Aluminium Pvt. Ltd. - 2009 (242) E.L.T. 202 (Bom.) (v) CCE, Chandigarh v. Him Chemicals & Fertilizers Ltd. - 2009-TIOL-574-HC-HP-IT (vi) & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion. (iii) The department has not considered the fact that for such short quantity of shortages, there cannot be clandestine removal considering the volume of the work in the appellant's factory. It is the fact that for shortage the preventive officers have even not drawn the panchanama. There was no charge for clandestine removal for the shortages. 5. Heard both sides. 6. On careful examination of the records and submissions made before him, I find that during the course of investigation, duty was confirmed on the following grounds: - (i) No inclusion of amortization cost while determining the assessable value, (ii) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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