2014 (9) TMI 635

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....ant : Surya Prakash Kesarwani,B. K. S. Raghuvanshi For the Respondent : A. P. Mathur ORDER 1. The present appeal is filed by the Department against the impugned order dated 20.11.2003 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi in Appeal No.E/1539/03-NB(S). 2. On 19.2.2007, a coordinate Bench has admitted the appeal on the following substantial questions o....

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....f the case the Respondent No.2 was liable to penalty under Rule 209A of the erstwhile Central Excise Rule, 1944 read with Rule 26 of the erstwhile Central Excise (No.2) Rules, 2001 and Section 38A of the Central Excise Act, 1947 ?" 3. The brief facts of the case are that during the year under consideration, the assessee-defendant was engaged in the manufacture of Auto Electric Parts falling und....

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....ts from the factory to the customers. The plastic crates were being used for the safe transportation of the goods from the place of the manufacture to the place of consignee and the cost of plastic crates is included on pro-rata basis in the assessable value of the finished excisable goods on which duty was being discharged. 6. The Tribunal has observed that in the following cases, it was obser....