2017 (5) TMI 453

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.... Rep by Sh. Anurag Kapoor, Adv. Rep. by Sh. R.K. Manjhi, DR ORDER PER JUSTICE (Dr.) SATISH CHANDRA : All the present appeals are filed against the Order-in-Original No. 53/COMMR/CEX/IND/2011 dated 22.12.2011 passed by the Commissioner of Central Excise, Indore. The period in dispute is April 2008 to November 2008. 2. The brief facts of the case are that, during the period under c....

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....e-Appellants paid Central Excise Duty on the vehicles determined in the aforesaid manner. Proceedings were initiated against the assessee-Appellants wherein it was alleged that they contravened the provisions of Rule 10A of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 introduced w.e.f. 01.04.2007. The assessee-Appellants submitted the reply to the show ca....

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....he matter back to the Adjudicating Authority. In compliance with the orders passed by this Tribunal, the learned Commissioner has passed the impugned order sustaining the demand. Being aggrieved, the assessee-Appellants have filed the present appeals. 3. With this background, we have heard Shri Anurag Kapoor, learned counsel for the assessee-Appellants and Shri R.K. Manjhi, learned DR for th....

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....penalty in the matter in hand. The impugned order does not disclose consideration of this aspect of the matter. 23. In the circumstances, the appeals partly succeed and they are allowed to the extent they make grievance regarding the imposition of penalty. However, as regards the challenge to the demand of duty and interest thereon, the same stands dismissed. All the appeals are accordingly dis....