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Commissioner of Central Excise Versus M/s. Thyssenkrupp JBM (P) Ltd., Customs & Central Excise Settlement Commission

2016 (9) TMI 1100 - MADRAS HIGH COURT

Valuation - includability - ammortised tool cost - demand alongwith penalty - Held that:- the tooling agreement with M/s.Ford India was completed only on 13.7.2000 and that they paid the duty involved immediately thereafter on 14.7.2000 and 20.7.2000 .....

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rein the first respondent has accepted the entire duty liability and also noted the fact that after the first respondent agreed for the appropriation, only after a period of about three years, show cause notice was issued. Thus, in the light of the f .....

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ity in the order. - Decided against the Revenue - W. P. No. 10754 of 2005 - Dated:- 17-8-2016 - T. S. Sivagnanam, J. For the Petitioner : Thiru.Rabu Manohar and Ms.R.Hemalatha For the Respondents : Mr.G.Vijayabalan, for R-1 ORDER Heard Thiru.Rabu Man .....

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d Central Excise, Settlement Commission. 3. The first respondent herein filed an application before the Settlement Commission stating that they have manufactured and cleared passenger car parts falling under Chapter heading 8708 of the Schedule to Ce .....

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posed to be demanded vide show cause notice 17.6.2003. The allegation against the first respondent was that by the said move, they have evaded payment of Central Excise Duty of ₹ 79,09,483/- which was proposed to be demanded vide show cause not .....

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sed by the first respondent was that the tooling agreement with M/s.Ford India was concluded and signed only on 13.7.2000. On being pointed out, they remitted the entire amount, by debiting RG23A Part II on 14.7.2000 and 20.7.2000 and they stated tha .....

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ed on 14.7.2000 and 20.7.2000 towards the accepted duty liability. The application was resisted by the Commissioner by reiterating the facts mentioned in the show cause notice. 6. The Settlement Commission after examining the facts and considering th .....

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