2016 (12) TMI 330

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....n manufacturer of M.S. Pipes and Shells therefore the manufacturing done by the hired contractor, therefore the duty liability on the manufacturing activity is on the appellant. The dispute raised by the Department regarding valuation of the goods manufactured by them as the appellant had not correctly included in the cost of the final product, various charges like testing charges, conversion charges, administrative expenses and notional profit while arriving at assessable value. It was also observed that the escalation charges were paid to the contractor, and the same was not included in the value of finished goods. On pointing out these facts to the appellant, they have accepted the mistake and paid the differential amount of Excise duty ....

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....nd there is no intent to evade payment of duty being a Government Corporation. In support, the appellant has placed reliance on the following judgments - (i) M/s Tamilnadu Housing Board [1944 (74) ELT 9 (SC)] (ii) M/s Pushpam Pharmaceuticals Company [1995 (78) ELT 401 (SC)] (iii) M/s Pratibha Processors [1996 (88) ELT 12 (SC)] 3. Shri N.N. Prabhudesai, learned Superintendent (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He relied upon following judgments - (i) Hindustan Petroleum Corporation Ltd. Vs. Commissioner of Central Excise, Mumbai [2015 (38) STR 131 (Tri.-Mumbai)] (ii) G.M. Diesel Locomotive Works Vs. Commissioner of Central Excise, Allahabad [2002 (144) ELT 178 (Tri.- Del....