TMI Blog2017 (12) TMI 1629X X X X Extracts X X X X X X X X Extracts X X X X ..... ELHI-IV [2017 (10) TMI 1298 - CESTAT CHANDIGARH], where it was held that the assessee is liable to pay duty in terms of Rule 10A of the Rules i.e. on the value at which the principal manufacturer cleared the goods on payment of duty, therefore, the differential duty is confirmed along with interest. Demand of duty along with interest is confirmed - penalty set aside - appeal allowed in part. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The proceedings were initiated against the appellant under Rule 10A of the Central Excise Valuation Rules, whereas, the appellant has required to pay duty of whole of the body built and inclusive of the valuation of chassis in the goods cleared by SML. In these set of facts, the proceedings were initiated against the appellant to demand differential duty in terms of Rule 10A of the Rules and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the fact that the identical issue came up before this Tribunal in the case of Audi Automobiles v. CCE - 2010 (249) E.L.T. 124 (Tri. - Del.) wherein it has been held that the assessee is liable to pay duty in terms of Rule 10A of the Rules i.e. on the value at which the principal manufacturer cleared the goods on payment of duty, therefore, the differential duty is confirmed along with interes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eover, the issue is of a valuation, therefore, the penalty is not imposable on the appellant. 5. With these terms, the following order is passed : (A) Demand of duty within the period of limitation is confirmed along with interest. (B) Penalties are not imposable on the appellant. Therefore, relying on the earlier decision of the Tribunal in the appellant s own case, we hold th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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