2017 (2) TMI 1313

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....ate, for the Appellant. Shri Sanjay Hasija, Supdt. (AR), for the Respondent. ORDER [Order per : C.J. Mathew, Member (T)]. - Dispute before us is the demand of Rs. 6,27,468/- under Section 11A of Central Excise Act, 1944, appropriate interest under Section 11AA of Central Excise Act, 1944 and penalty of Rs. 1,00,000/- under Rule 173Q of Central Excise Rules, 1944 upheld against the appella....

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....ble from the carcase. They had filed price lists prescribed in Rule 173C of Central Excise Rules, 1944 by computing cost of recoverable lead content padded with a notional profit of 10% as the clearance value. The show cause notice computed the differential duty by adding 112.4% of the raw material cost as overheads to arrive at the assessable value. 4. Relying upon second proviso to Rule ....

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....is not in doubt that batteries have come into existence and, though assessed to duty at the time of clearance, are, nevertheless, liable to duty upon coming into existence. The decision in re Usha Prestressed & Alllied Industries pertained to goods that were, under contract with customers, subject to a destructive test as a pre-requisite for procurement. There is nothing on record before us to sup....