2013 (12) TMI 280

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....th the order passed by the Commissioner (Appeals), revenue has preferred the present appeal. We have heard learned DR R.K. Mathur appearing for the Revenue. Nobody appeared for the respondent. 2. As per facts on record the respondent are engaged in manufacture of various automobile rubber parts and car floor mats. In addition to the use of their own brand name Kenwood, they were also giving ide....

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....- (i) During the relevant time, they were manufacturing various automotive rubber parts and car floor mats bearing name of Maruti, Zen, Santro, Commander, Omni, Jeep & Indica etc. alongwith their own brand name Kenwood. They were mentioning name of models of various automobile firms on these rubber parts to give an identification as to their specific use in those models only. However, on the pa....

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....st can be demanded only for one year and not thereafter. No penalty is justifiable in such cases. (iii) That the total amount charged should be treated as cum duty price and duty element be abated for calculation of assessable value. (iv) The appellant had deposited duty alongwith delayed period interest and 25% of penalty on 23.3.2005 i.e. within 30 days of receipt of order so balance penal....

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....cation of specific use of the goods in that particular model. Admittedly floor mats of the size of Zen car cannot be placed in the car of another model, which may require different specifications and seizes. As such for the purpose of identify the specific use, the marks of such models has to be mentioned on the goods. By applying the ratio of above decision of the Tribunal in the case of Magnum a....