2017 (6) TMI 150

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....: Ms Ezhil Mathi, A. R ORDER Per S. S. Garg The present appeal is directed against impugned order dated 20.4.2009 whereby the Commissioner (Appeals) has upheld the order-in-original and rejected the appeal of the appellant. 2. Briefly the facts of the case are that the appellant cleared certain manufactured auto parts to their sister concern Toyota Kirloskar Auto Parts Pvt Ltd for furt....

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....ssessment. They also under took not to claim refund in respect of duty paid in excess during provisional assessment. Further on 02.09.08 they stated duty rate of 14% was wrongly adopted instead of 16% and short paid Rs. 14,462/_ which has been debited in cenvat account. To finalize the provisional assessments personal hearings were held and vide order-in-original 99/2008 dated 26.09.2008/29.09.200....

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.... resintegra and has been settled in the case of Toyota Kirloskar Auto Parts Pvt Ltd Vs CCE [2012(276)ELT 332 (Kar)]. Similarly the Division bench of this Tribunal in the case of Hindustan Zinc Ltd Vs CCE [ (336) ELT 328(Tri-Del)] and also in the case of Sangam Spinners Vs CCE [2016(344)ELT 623 (Tri-Del)] and in the case of Jonas Woodhead & Sons (I) Ltd Vs CCE [2015(329)ELT 577 (Tri-Che)]. In all t....

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....e under the Act is to be calculated under each head of each case ultimately it is the total duty payable for all the goods which are the subject matter of the provisional assessment and final assessment which is to be taken into consideration. If after taking into consideration the duty payable in respect of all the goods and the duty paid in pursuance of the final assessment order, if still the a....