2016 (4) TMI 279

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....HNICAL) For the Petitioner : Mr. Ravinder Singh (Advocate) For the Respondent : Mr. S. Nanthuk, DR ORDER PER B. RAVICHANDRAN: These two appeals are against order dated 12.12.2006 of Commissioner (Appeals) Delhi-II. The main appellant is engaged in manufacture of plastic molded parts of automobiles and household items, and moulds and dies for the said parts, liable to Central Excise ....

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.... Commissioner (Appeals) confirmed the demand of duty except for Rs. 15,485/- and the penalty of equal amount on the main appellant. The penalty on Managing Director was reduced to Rs. 3,00,000/-. Aggrieved by this order, the appellants are in appeal. 2. The Ld. Counsel for the appellant submitted that the moulds on which duty is sought to be demanded were not cleared out of the factory. These m....

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....or includable in the assessable value. 4. We have heard both the sides and examined the records. 5. The point for decision in the present appeal is the duty liability on the mould manufactured and captively used by the appellants. Here, we note that the demand is for payment of duty on the various invoices raised by the appellant to receive payment from the buyers in respect of such moulds. ....