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M/s Mahavir Castings Pvt. Ltd. and Shri Ronak S. Shah Versus Commissioner, Central Excise & Service Tax, Ahmedabad-I

2015 (10) TMI 1341 - CESTAT AHMEDABAD

Valuation - Determination of assessable value - Clandestine removal of goods - Held that:- They have also not quantified the amount before the lower authorities and even before the Tribunal. The contention of the learned Advocate that the duty was no .....

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position of penalty on the Director of the Appellant Company. We have also considered that the Adjudicating authority has not given the option to pay penalty 25% of the duty within specified period imposed under Section 11AC of Central Excise Act, 19 .....

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E/3975,3976/2005-DB - Order No. A/10254-10255/2015 - Dated:- 19-3-2015 - Mr. P.K. Das and Mr. H.K. Thakur, JJ. For Appellant: Shri Nirav Shah, Advocate For Respondent: Shri Alok Srivastava, Dy.Commr. (Authorised Representative) Per: P.K. Das These ap .....

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No.7325.10 of the Schedule to the Central Excise Tariff Act, 1985. On 28.09.2002, the Central Excise officers visited the Appellants- factory and found that they have issued debit note for pattern charges to their various customers and recovered the .....

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firmed the demand of duty of ₹ 95,054.00 alongwith interest and imposed penalty of equal amount on the Appellant Company and also imposed a penalty of equal amount of duty on the Director of the Appellant Company (Appellant No.2 herein). The Co .....

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have cleared the goods clandestinely. But, both the authorities below observed that the value of pattern charge would be includable in the assessable value as amortization charges which is not charged in the show cause notice. He further submits that .....

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Appellant contended before the Adjudicating authority that they do not make moulds or dyes. Such patterns are manufactured by third parties like M/s Laxmi Pattern Works, M/s Maitri Enterprise etc. It is contended before the lower authorities that the .....

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was not disclosed by the Appellant before the visiting officers. Therefore, the findings of the Adjudicating authority are on the basis of submissions of the Appellant. 5. We find that the Appellants have not paid the duty on the Amortisation cost. .....

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