TMI Blog2001 (2) TMI 853X X X X Extracts X X X X X X X X Extracts X X X X ..... issued alleging that Shri M.K. Sadanandan, Vadookara, Trichur and Shri M.K. Ashokan were engaged in manufacturing excisable goods and they had cleared Tyre moulding machinery without observing any of the Central Excise formalities and a demand for an amount of Rs 60,225/- was issued on Shri M.K. Ashokan, Proprietor of M/s. Ashoka Machines India under proviso to Section 11A(1) of the Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould be around Rs. 25 lakhs. He held that these two units are independent units and they should be assessed to Central Excise Duty as such since M/s. Ashoka Machines India has crossed the exemption limit during 1994-95. He worked out the duty based on the invoices issued which he considered to be inclusive of duty and confirmed the duty amount of Rs. 19,667/- on M/s. Ashoka Machines India and also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1996 (82) E.L.T. 86 (Tri.) and M/s. Auto Industries - 1995 (76) E.L.T. 325 (Tri.) and M/s. Standard Pencils Pvt. Ltd. - 1996 (86) E.L.T. 245 (Tri.) to submit that sale price mentioned in the invoice to be treated as assessable value and the Collector s order treating the said price as inclusive to excise duty was not proper. 4. When the matter was called today, nobody appeared for the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ettled in the case of Srichakra Tyres Ltd. - 1999 (108) E.L.T. 361 (T) = 1999 (32) RLT 1 (CEGAT) where in the view in M/s. Auto Industries - 1995 (76) E.L.T. 325 (Tri.) was held to be not a correct view, and it was held that when goods are sold at a particular price and where duties are subsequently demanded in terms of Section 4(1)4(d)(ii), the amount of duty which becomes payable later, and this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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