2012 (5) TMI 575

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.... Sri Nishant Mishra, learned counsel 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 ....

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....t. The Tribunal further noticed that there 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....