TaxTMI 
TaxTMI 
2004 (3) TMI 679
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.....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 supplied to them, free of cha....
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....lb 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 declaration made by M/s. Maruti....
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....ner (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 produced before us copies of purchase ....
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....st 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 relating to "Lamp CTR Room". It is clear from the above particulars furnished by M/s. Maruti Udyog Limited that no separate value was indicated for the bulb inside the "Lamp CTR Room". In fact the entry is silent as to whether the item incl....