2004 (3) TMI 679

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....r the Appellant. Shri S.M. Tata, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The appellant undertakes inter alia job work for M/s. Maruti Udyog Limited. The present proceeding relate to assembly of "moulded headliners' carried out during the period 17-2-96 to 1-4-98. Under the contract, the appellant assembled the said moulded headliners. Parts for the assembly were ....

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....t include the value of the bulb kept inside it. The officers pointed out to the appellant that the value of the bulb is required to be included and on account of lower computation of assessable value there was a short payment of duty of Rs. 1,27,046/- during the period 17-2-96 to 31-3-98. The appellant explained that they were not aware of the non-inclusion of the value of the bulb in the price de....

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.... the impugned order Commissioner (Appeals) has observed as under :- "In this case the appellant misstated the facts by not including the value of bulb, supplied FOC by MUL, in the value of final product. In this way the appellants were liable for penalty under the said section" 2. We have perused the records and considered the submissions made by both sides. The appellant has also produ....

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....2000 Cover Floor Harness 2 0.54 18% 1.27 3. 08316M10053 Nut 2 0.32 15% 0.75 4. 09471M12073 Bulb (Bulb is issued on F.O.C. to Lumax. Cost of bulb is not included in the price of lamp CTR room). 1 17.76 18% 20.96       Total 66.37     3. The dispute in the present case relates to Serial No. 1 rel....