2018 (3) TMI 925

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....Jindal: The appellant is in appeal against the impugned order for imposing penalty under Rule 26 of the Central Excise Rules, 2002. 2. The facts of the case are that M/s DCM Engineering Ltd. is manufacture of castings for Auto Mobiles. For manufacturing of these castings, the appellant is required pattern/dies to manufacture of these castings. As the buyers have made one time payment to the appe....

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.... Ltd. for manufacturing of castings which were delivered to the buyers/appellant, the appellant is entitled for benefit of Notification No. 67/1995 and no demand is payable by the appellant but it was held that as appellant is required to the pay duty on the amortize cost shown in assessable value therefore, the demand of the duty was confirmed against M/s DCM Engineering Pvt. Ltd. along with inte....