2001 (2) TMI 853

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....for the Respondent. [Order per : S.S. Sekhon, Member (T) (Oral)]. - A show cause notice was issued alleging that Shri M.K. Sadanandan, Vadookara, Trichur and Shri M.K. Ashokan were engaged in manufacturing excisable goods and they had cleared Tyre moulding machinery without observing any of the Central Excise formalities and a demand for an amount of Rs 60,225/- was issued on Shri M.K. Ashok....

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....bing clearance, the total clearance would come to Rs. 20,45,816/- except for the year 1994-95 when it would be around Rs. 25 lakhs. He held that these two units are independent units and they should be assessed to Central Excise Duty as such since M/s. Ashoka Machines India has crossed the exemption limit during 1994-95. He worked out the duty based on the invoices issued which he considered to be....

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....d, and there was no specific indication that value shown on the invoices was inclusive of duty. (c)      They relied on M/s. Ramaraju Surgical Cotton Mills -1996 (82) E.L.T. 86 (Tri.) and M/s. Auto Industries - 1995 (76) E.L.T. 325 (Tri.) and M/s. Standard Pencils Pvt. Ltd. - 1996 (86) E.L.T. 245 (Tri.) to submit that sale price mentioned in the invoice to be treated as....

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....-duty or ex-duty for the determination of assessable value and quantum of duty amount payable was the subject-matter of divergence of opinion between the various benches of this Tribunal which has been settled in the case of Srichakra Tyres Ltd. - 1999 (108) E.L.T. 361 (T) = 1999 (32) RLT 1 (CEGAT) where in the view in M/s. Auto Industries - 1995 (76) E.L.T. 325 (Tri.) was held to be not a correct....