2014 (11) TMI 244

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....ate For the Respondent : Shri Pramod Kumar, Authorized Representative (Jt. CDR) JUDGEMENT Per. Rakesh Kumar :- The appellant are manufacturers of plastic moulded part of colour television sets and audio system. The parts are manufactured for various customers of the appellant out of the moulds and dies supplied by them. Since the appellant during the period of dispute i.e. during perio....

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....ted 24/03/2000. The Tribunal vide final order No. 842/2000 dated 10/10/2000 remanded the matter to the Commissioner for denovo decision in accordance with the Tribunal's judgment in the case of Mutual Industries Ltd. vs. CCE, Mumbai - V reported in 2003 (161) E.L.T. 799 (Tri. - Mumbai). In denovo proceedings the Commissioner vide order-in-original No. 47/2001 dated 28/09/01 again confirmed the dut....

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....of the Commissioner, this appeal has been filed. 2. Heard both the sides. 3. Shri Naveen Mullick, Advocate, the learned Counsel for the appellant, pleaded that a sum of Rs. 6,00,000/- has been deposited under TR-6 challan No. 30 dated 02/09/2000 in terms of the Tribunal earlier stay order No. 171/2000 dated 31/07/2000, that the amount of Rs. 6,00,000/- deposits represents not only the duty d....

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....cords. 6. The duty demand based on inclusion in the assessable value of the amortized cost of dies and moulds used for manufacture of the plastic molded components is not being disputed by the learned Counsel for the appellant. He is only contesting the penalty on the ground that since the entire duty alongwith interest stood paid before the denovo, the benefit of reduced penalty in terms of pr....