2015 (6) TMI 301

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.... Yusuf, Addl Commissioner (AR) ORDER Per: Archana Wadhwa: Central Excise duty of Rs. 8.52 crores (approx.) stands confirmed against the appellant for the period November 2008 to March 2013 by raising a show-cause notice dt. 21/11/2013. 2. As per the facts on record, appellant is receiving duty paid chassis from M/s. Tata Motors Ltd., and are fabricating the bodies on the same. The duty paid on....

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....earing for the appellant fairly agrees that the issue of adoption of Rule 10A stands decided against them by the Tribunal's decision in the case of Audi Automobiles [2010 (249) ELT 214 (sic) (Tri. Delhi)], which stands followed by the other decisions of the Tribunal. However, he submits that apart from the demand being barred by limitation, the method of adopting the assessable value by the ap....

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....e is on account of the assessee himself. 5. Learned advocate has drawn our attention to various decisions of the Tribunal, some of which stand confirmed by the High Court. By a majority decision in the case of CCE, Panchkula Vs. Yamuna Gases & Chemicals Ltd. [2011 (271) ELT 209 (Tri. Del.)], it was held that making of adjustments between the excess paid duty and less paid duty would not amount to....

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....#39;ble High Court of Karnataka vide their order dt. 06/12/2013. In view of the above, we, at this prima facie stage, agree with the learned advocate that if they have paid excess duty on all clearances during the relevant period, such excesses have to be taken into account for confirming the demand of duty in terms of the provisions of Rule 10A of Central Excise Valuation Rules. If that is taken ....