2013 (11) TMI 1287

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....han, Advocate For the Respondent: Ms. S. Bector, DR ORDER PER: Manmohan Singh M/s Avtec Limited, Pithampur, District-Dhar, M.P. has filed the present stay application against the Order-in-Original No. 37-38/Commr/2012 dated 08.02.2013 passed by the Commissioner of Central Excise & Service Tax, LTU, New Delhi. 2. In this order, demand of central excise duty amounting to Rs. 4,80,85,5....

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....orts or procures certain components and supplies the same to the applicant on Free of Cost basis. FIPL ensures that either they issue Cenvatable invoices in the name of the applicant or the applicant is mentioned as consignee in the invoices. 4. Proceedings were initiated against the appellants on the basis of the following observations: (a) The appellant cleared Assembly of Engine and Trans....

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.... during the period from April 2005 to December 2009 and Rs. 19,62,11,522/- during the period from January 2010 to March 2010. Royalty element @ 5% on this works out to Rs. 31,71,53,518/- and Rs. 98,10,576/- (g) Differential duty amounting to Rs.4,72,02,644/- and Rs. 8,82,936/- (including Education Cess & Higher Education Cess) respectively is payable on this differential value. 5. On the oth....

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.... present case in such a case would only be 3,26,48,378/-. 7. Further, without prejudice to the submission that the entire demand is liable to be set aside, the appellant submits that if at all, the royalty proportionate to the value of the engines and transmissions manufactured by the applicant is taken into consideration, after deducting the value of the components etc. supplied by FIL, the du....