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2016 (10) TMI 303 - CESTAT MUMBAI

2016 (10) TMI 303 - CESTAT MUMBAI - TMI - Valuation - suppression of assessable value - demand of excise duty on suppressed amount - separate billing for the installation of the FRP bodies - FRP cleared on payment of duty - whether there was any difference between the assessable value of FRP bodies cleared by the appellant to vehicle manufacturer and the assessable value of the FRP bodies which are installed in the factory premises? - Held that: - no difference found in the assessable value. In .....

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for the respondent ORDER Per M.V. Ravindran This appeal is directed against Order-in- Appeal No. PI/228/05 dated 02.05.2005. 2. The relevant facts that arise for consideration are during the period 01.02.1997 to 30.06.2000 appellant was held to have undervalued the goods manufactured and cleared by them on payment of central excise duty. It is the case of the revenue that appellant had billed separately by raising commercial invoices, for the installation of the FRP bodies on which they have pa .....

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f duty by them to various vehicle manufacturers. He would submit that they are regularly filing RT12 returns with the authorities. He would also submit that in the case of their competitors Suvarna Fibrotech, similar issue was raised by the revenue and in an adjudication proceeding against the competitors and as per his information, this adjudication order is not contested by the revenue. He would submit that the amount collected for installation are post manufacturing expenses and not to be inc .....

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