2015 (5) TMI 373

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....K O Muralidharan, AC (AR) ORDER Per: D N Panda: The Ld. Counsel says the basic jurisprudence of excise law is that on removal of excisable goods, that shall fetch Revenue to the Government. If no such goods are removed by the assessee, there shall not be levy in the hands of the appellants. Moulds and dies used by the appellant to manufacture goods for Tata Motors was under an agreement a....

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....t be levy of excise duty on the difference realized from Tata Motors. He relied on the decision of DCM Engineering Products Vs. CCE, Jalandhar - 2010 (251) ELT 91 (Tri.-Del.) to submit that on similar circumstances, the Tribunal has held that there was no removal of moulds and dies by the appellant to Maruti Suzuki. Therefore, in absence of removal of moulds and dies by the appellant from its fact....

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....ed that there is no one to one relation of the inputs to the outputs in Dai Ichi Karkaria Ltd. - 1999 (112) ELT 353 (S.C.). The finished goods cleared are only liable to duty. But, mere use of moulds and dies to manufacture of such finished goods are not exigible to levy in the hands of the appellant. Record does not reveal allegation of undervaluation of the goods cleared to Tata Motors. 5. Ap....