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Excise duty leviable on copper anode moulds used for captive consumption despite marketability issue. Cost of moulds subsumed in copper anode cost, double taxation permissible if legislative intent clear. Differential duty demand on copper anodes for July 2001-March 2002 upheld, value determined. Penalty u/r 25 set aside as no intent to evade duty established, merely valuation dispute. Interest payable on delayed duty payment as per Supreme Court ruling, even without deceit. Appeal allowed by CESTAT.
Excise duty leviable on copper anode moulds used for captive consumption despite marketability issue. Cost of moulds subsumed in copper anode cost, double taxation permissible if legislative intent clear. Differential duty demand on copper anodes for July 2001-March 2002 upheld, value determined. Penalty u/r 25 set aside as no intent to evade duty established, merely valuation dispute. Interest payable on delayed duty payment as per Supreme Court ruling, even without deceit. Appeal allowed by CESTAT.
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