TaxTMI 
TaxTMI 
2015 (5) TMI 203
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....Brief facts of the case are that the appellant was manufacturing certain parts on behalf of M/s. Whirlpool India Ltd. For the manufacturing of the said parts appellant was receiving the raw materials from M/s. Whirlpool India Ltd and after manufacturing the parts were being cleared on payment of duty. In addition to receiving raw materials the appellant had also received moulds from M/s. Whirlpool....
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.... The Show Cause notice was issued in Jan 2000. The adjudicating authority has confirmed duty, interest and penalties. On filing the appeal before Commissioner (Appeals), the Commissioner (Appeals) upheld the said order on merits but set aside the penalty as the duty was paid before the issuance of the show cause notice and in view of CESTAT decision in the case of Rashtriya Ispat Nigam Ltd. V/s. C....
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.... 1999 and during this period this Tribunal decision in the case of Flex Inds. Ltd V/s. CCE, Meerut [1997 (91) E.L.T. 120 (Tribunal)] was holding the field and as per the said decisions the appellant was required to include the amortization cost of moulds. The appellant has not done the same and therefore there is clear cut suppression of facts and mis-declaration as detailed in the Show Cause Noti....