2009 (10) TMI 720

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....otalling to Rs. 92,83,656/- (Rupees Ninety-two lakhs eighty-three thousand six hundred and fifty-six only) under proviso to Section 11A(1) of Central Excise Act, 1944. (b) Demand of Rs. 34,81,816/- BED (Rupees Thirty-four lakhs eighty- one thousand eight hundred and sixteen only) and Rs. 69,636/- (Rupees Sixty-nine thousand six hundred and thirty-six only) Education Cess totaling to Rs. 35,51,452/- (Rupees Thirty-five lakhs fifty-one thousand four hundred and fifty-two only) under proviso to Section 11A(1) of Central Excise Act, 1944. (c) Interest under Section 11AB of the Act. (d) Penalty of Rs. 92,83,656/- (Rupees Ninety-two lakhs eighty-three thousand six hundred and fifty-six only) under Section 11AC of the Act. (e) Penalty of Rs. 2....

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....e, by trying to add other expenses like freight, insurance, etc., into the cost of Net Dealer's Price, which should have been considered by the appellant for the purpose of discharging the duty liability on the body building of such chassis cleared from the factory premises of the appellant. It is his submission that it is a wrong proposition, as has been settled by this Bench in various cases as under : (a) Steel Complex Ltd. v. CCE - 2004 (171) E.L.T. 255 (Tribunal - Bang.) (b) Ispat Industries Ltd. v. CCE - 2007 (209) E.L.T. 185 (Tribunal - LB) (c) CE v. MDS Switchgear Ltd. - 2008 (229) E.L.T. 485 (S.C.) (d) Eicher Motors Ltd. v. CCE - 2008 (228) E.L.T. 43 (Tribunal - LB) (e) Final Order No. 1360/1998 dated 11-9-1998 in the matter o....