TMI Blog2014 (1) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... n if substantial raw material is used by him and the provisions of Rule 10A of the Central Excise Valuation Rules would be applicable and accordingly the duty would be payable on the price on which the fully finished vehicles are sold by the principle manufacturer - the appellants are directed to deposit the entire amount of duty demand – upon such submission rest of the duty to be waived till the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se vehicles were cleared by the principal manufacturer. On this basis after issue of show cause notice, duty demand of Rs. 6,93,103/- for the period from November 2010 to March 2011 and duty demand of Rs. 1,79,073/- for the period from March 2010 to October 2010 were confirmed along with interest and penalties were imposed on them. These orders passed by the original Adjudicating Authority were up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red the submissions of the learned DR and have gone through the records of this case. 5. Prima facie, we find that the issue involved in these two appeals stands decided against the appellant by the Tribunal in its judgment in the case of Audi Automobiles vs. CCE, Indore (supra). In view of this, the appellants are directed to deposit the entire amount of duty demand confirmed within a period of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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