2013 (7) TMI 440

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....ena, Additional Commissioner (AR) Per: S S Kang: 1. Heard both sides 2. Common issue is involved. Therefore all the applications are being taken up together. 3. The applicant filed the applications for waiver of pre-deposit of duty of Rs.94,37,794/- and Rs. 12,36,739/-, interest and penalties. 4. The brief facts of the case are that the applicants are engaged in the manufacture of m....

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....y confirmed the demands with est and also imposed penalties. 5. The contention of the applicant is that the applicants had already paid an amount of Rs. 46,59,000/- during the pendency of the investigation. The contention is that the applicant is to pay CVD on the imported automobile parts an amount which is 2.5 times of the FOB less abatement. The Customs authorities in the cases where MRP dec....

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....when the automobile parts are classifiable under Chapter 87 of the Central Excise Tariff and as per the Chapter Note repacking, relabeling amounts to manufacture. 7. The Revenue also submitted that there is no evidence on record that MRP declared by the appellants to the Customs authorities were enhanced by the Customs authorities. The goods were assessed to CVD by the Customs authorities as pe....