2012 (5) TMI 575

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....nsel for the respondent. This appeal under Section 35G of Central Excise Act, 1944, challenging the order of Tribunal dated 28-1-2005 passed in Appeal E/4450-4451/2004-NB(A) has been filed by which order the Tribunal allowed the appeal. The Assessing Officer vide his order dated 26-2-2004 confirmed the demand of duty, imposed penalty and interest. The assesee filed an appeal before the Commissio....

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....here were conflicting decisions regarding the subject in issue and it was only in March 2000 that a Larger Bench of the Tribunal in Mutual Industries Ltd. v. Collector of Central Excise, Mumbai - 2000 (117) E.L.T. 578 held that proportionate cost of moulds supplied free by customers and used in the manufacturer of finished goods were required to be included in the assessable goods by the manufactu....