2009 (10) TMI 720

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....d and seventeen only) Education Cess totalling 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 Se....

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....s submission that Revenue wants to reassess the value, 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) ....

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....d indicate that there is no sale transaction between M/s. TML and the appellant (job worker). In this situation, the provisions of Section 4(1)(a) i.e. transaction value will not apply and hence, provision of Section 4(1)(b) will be applicable, and assessable value has to be arrived by resorting to Central Excise Valuation Rules, at the hands of TML. Duty paid chassis is cleared by TML is based upon the provisions of Section 4(1)(a) of the Central Excise Act, 1944. We find that as per the provisions of Section 4(1)(b) of the Central Excise Act and Central Excise Valuation Rules made thereunder, provisions of Rule 4 will have to be considered first, while going through the entire rules. There is no dispute that M/s. TML has discharged the du....