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M/s Sound Tracks Versus Commissioner of Central Excise, Mumbai

Penalty u/s 11AC - Interest u/s 11AB - Valuation - addition of amortization cost of pancake master tape - Held that:- Direction given by the Tribunal has already been taken care therefore there is no need for any further addition on account of amortisation in the value adopted by the Revenue therefore there was no need of re-working of excise duty which was already worked out and confirmed in the earlier order hence the same confirmation made in the impugned order is absolutely in order and does .....

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llant : Shri Manish Thakar For the Respondent : Shri V K Shastri, Asstt Commissioner (AR) ORDER Per: Ramesh Nair: This appeal is directed against Order-in-Original No. 26/2004 dtd. 23/11/2004 passed by the Commissioner of Central Excise, Mumbai-IV, wherein Ld. Commissioner confirmed the demand of Excise duty amounting ₹ 1,00,408/- for the period 07/5/1997 to 27/5/1998. A penalty of ₹ 1,00,408/- under Section 11AC of Central Excise Act, 1944 and interest under Section 11AB of Central .....

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covers) were purchased by the appellant directly from the supplier. The original sound track i.e. master copy of the program and inlay cards were supplied by the various music companies for whom the appellant manufactured and supplied audio cassettes. In the show cause notice it was contended that the transaction/sale between appellants and individual music company was not at arms length and hence cannot be considered as sale on principal to principal basis. It was alleged that the price at whi .....

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nalty and interest. Aggrieved by the said order the appellant filed appeal before the this Tribunal which was disposed of vide order No. C-II/594/WZB/04/Mumbai dated 23/2/2004 wherein this Tribunal have upheld the order on merit but remanded matter to the adjudicating authority for re-working of duty and penalty particularly for the reason that cost of pancake, magnetic tape has to be amortization of the number of copies of existing tapes. In the denovo adjudication vide adjudication order dated .....

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der. He further submits that as regard issued on merit it has already been decided by this Tribunal by for the earlier final order No. C-II/594/WZB/04/Mumbai dated 23/2/2004 -. Vide the said order this Tribunal had remanded the matter to the adjudicating authority one for the limited purpose that cost of pancake master tape has to be amortized. The appellant has not challenged the said Tribunal order on merit. Hence the same attains finality. In view of this, he submits that now at this stage th .....

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oduced below: I find from the worksheet attached to and the Order-in-Original No. 2/2003 dt. 14/2/2003 that the cost of the Pancake mater tape had been amortized over the number of copies of the audio cassette tapes. As the duty was worked out after amortizing the cost of master cassettes pancake over the number of cassette tapes made, the duty already worked out in the Order-in-original does not call for any further interference. The assessee in the personal hearing has not challenged the above .....

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