2002 (3) TMI 307

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.... Shri L. Narasimha Murthy, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Appellants are manufacturers of computers and peripherals thereof. They avail Modvat credit on certain items and use the same as inputs or and clear such inputs as such under Rule 57F(4), and also parts manufactured by them after discharge of duty to their Service Centre at Bangalore. These clearanc....

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....4. Such prices were different than the declarations made. Since no price declarations were made for 'Service Center' prices there was a contravention of Rule 173C. Consequent to the duty evaded, contravention/penalty liability under Rule 173Q would also arise. The lower authorities confirmed the duty demand, as proposed and a penalty of Rs. 10,000/- was levied under Rule 173Q. Hence this appeal. ....

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....red on stock transfer basis to Service Centre, the 'place of removal' of such goods, after amendment to Section 4(b)(iii), would be the place from 'where they are sold after clearance from the factory', which would be the Service Centre in this case. Therefore duty on 'Service Centre' sale price is to be recovered on such parts. (c)      As regards goods manufactured an....