TMI Blog2016 (7) TMI 1478X X X X Extracts X X X X X X X X Extracts X X X X ..... SE, INDORE [2009 (5) TMI 426 - CESTAT, NEW DELHI]. Therefore, the duty and interest are recoverable. However, the Tribunal has clearly stated that in view of the facts and circumstances in those cases which are similar to the facts and circumstances in the present cases) no penalty was warranted. Valuation - inclusion of entry tax and VAT in assessable value - Held that:- There are no force in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate For the Respondent: Shri.Yogesh Agarwal, D.R. JUDGEMENT PER: R.K. SINGH These appeals have been filed against Order-in-Original No.18-24 /Commr /CEX /ADJ/ JBP/2010 dated 31.08.2010 in terms of which the duty demand of ₹ 11,55,75,287/- was confirmed in respect of the following show cause notices alongwith interest and penalties:- S.C.N No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ML April 2009 to September 2009 74,83,796/- 109/Commr/Cex/JBP/2009 dated 6.11.2009 issued to CEBBOO Unit-I and TML October 2008 to March, 2009 31,51,583/- The ld. Advocate for the appellant fairly states that on merits the issue has been covered against the appellant as far as the duty demand i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant that on merits the issue of liability to duty stands settled against the appellant vide CESTAT Order in the cases of Audi Automobiles (supra) and Hywa (India) Pvt. Ltd. (supra). Therefore, the duty and interest are recoverable. However, in both the judgments the Tribunal has clearly stated that in view of the facts and circumstances in those cases which are similar to the facts and circums ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... forgoing, we allow the appeal by way of remand to the primary adjudicating authority with the following direction:- (1) No penalty is warranted in these cases. (2) The demand should be recomputed, if necessary, after considering the contention of the appellant regarding non-includability of taxes in the assessable value. [Dictated and pronounced in the open Court) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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