2008 (12) TMI 454

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.... and designing charges from their customers by raising separate commercial invoices which were not included in the assessable value. Accordingly, proceedings were initiated against them by way of show cause notice dated 31-5-2004 in respect of the amount recovered by them from their customers for the period 1997 to 2001. The said show cause notice was adjudicated by original adjudicating authority confirming the duty of Rs. 86,555/- along with confirmation of interest and imposition of penalty of identical amount. The said order was confirmed by the Commissioner (Appeals) except that the penalty was reduced to Rs. 5,000/-. 2. We have heard ld. Advocate Shri P.G. Mehta, appearing for the appellants and ld. SDR Shri Sameer Chitkara fo....

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....an appeal in a similar matter is admitted by the Hon'ble Supreme Court cannot be accepted on the mere ground of admittance of appeal. Further, appellant had recovered development charges from their buyers by issuing commercial invoices and no evidence has been brought forward by the appellant at any stage that Deptt. was informed about it. Although, the appellant has been submitting various documents along with RT-12 as per provision of Central Excise law but from that it cannot be said that the Deptt. is informed that appellants are collecting extra amount as development charges from their buyers in routine course of their business activity, particularly when all these transactions are reflected only in appellant's commercial records maint....