2017 (5) TMI 453

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 consideration, the assessee-Appellants, M/s Aud....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ehicles 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 cause notice vide letter dated 24.08.2009 wherein ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 the Department. 4. After hearing both sides and on peru....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 disposed of in the above terms." 5. Regarding the penalties, i....