2011 (5) TMI 753

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....t. Shri C. Rangaraju, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The brief facts of the case are that the assessees herein, who are manufacturers of motor vehicles and parts thereof had cleared certain consignments of motor vehicle parts on payment of duty during the period Oct.'99 to March, 2000 without including the cost of packing in the assessable val....

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....of entire amount duty prior to the issue of the show-cause notice, in the light of the Tribunal's decision in Amritsar Crown Caps (P) Ltd. v. Commissioner of Central Excise, Chandigarh [2002 (140) E.L.T. 437 (Tri.-Del.)], G.K. Steels (CBE) Ltd. v. Commissioner of Central Excise, Coimbatore [2002 (53) RLT 1065 (T)], Commissioner of Central Excise, Madurai v. Jkon Engineering (P) Ltd. [2003 (151) E.....

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....on, on the ground that the conditions mentioned in Section 11AC of the Central Excise Act, 1944 for imposition of penalty thereunder, do not exist in the present case. 3. We have heard both sides. We find that the goods involved are 1610 vehicles in SKD condition supplied to the Vehicle Factory, Jabalpur, Ministry of Defence. The purchase order did not indicate the packing charges and only....

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....y, based on data to be furnished, and only after such agreement, the invoice could be raised. In the present case, once the packing charges were approved, supplementary invoice was issued for packing charges and duty was paid thereupon. The duty was reimbursed by the Vehicle Factory to the assessees. In these circumstances, the assessees do not stand to gain if duty is not paid as duty has been re....