2004 (5) TMI 452

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.... JDR, for the Appellant. Shri Uday Kulkarni, Advocate, for the Respondent. [Order per : K.D. Mankar, Member (T)]. -  The appeal of the appellant is directed against the order passed by the Commissioner of Central Excise, whereby Central Excise duty of Rs. 68,68,868/- has been confirmed against them, with imposition of penalty of equivalent amount. 2. The appellants are engage....

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....rs, took Central Excise registration, and discharged the Central Excise duty due on the pipes cleared from the premises of the respective contractors. The Commissioner had observed that in terms of the findings of the audit reports, testing charges, conversion charges, administrative expenses incurred by the appellants were required to be added to determine the assessable value. The Commissioner a....

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....hanges as enumerated in the cost audit report would not have come to surface. There being no sale and only captive consumption, it was incumbent on the appellants to declare all the details of expenses inclined in relation to the activity of manufacture. Failure to do so does amount to misstatement/suppression etc. If a similar act was to be noticed in the case of an assessee who is not a Governme....