2015 (3) TMI 168

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..... d in the manufacture of goods hence it will become part of the assessable value of the goods cleared on payment of appropriate duty. As this fact was not brought to the notice of the Revenue we therefore find no infirmity in the impugned order. - Decided against assessee. - Appeal No.E/435/05 - - - Dated:- 12-9-2014 - S S Kang and P K Jain, JJ. For the Appellant : Mr Pradeep Korde, Consult .....

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..... duty, the recipient of the goods, are entitled for taking credit of duty paid by the appellant. In these circumstances, the allegation of suppression with intent to evade payment of duty is not sustainable. Hence the appellants are not liable for any penalty. 5. Revenue relies upon the finding of the lower authority and submitted that the appellant has not disclosed the fact regarding consider .....

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