2017 (10) TMI 1298

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....- for the respondent Per Ashok Jindal: Both the appeals are arising out of a common issue. Both the appeals are disposed of by a common order. 2. The appellant is engaged in fabrication of body chassis supplied by M/s Swaraj Mazda Limited (SML for short). During the relevant time the appellant received chassis from SML and paid duty under section 4 of Central Excise Act, 1944 read with Rule 6 o....

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....24 (Tri. Del.) wherein it has been held that the assessee is liable to pay duty in terms of Rule 10A of the Rules i.e. on the value at which the principal manufacturer cleared the goods on payment of duty, therefore, the differential duty is confirmed along with interest. 4. The Ld. Counsel for the appellant also disputed invokation of extended period of limitation and imposition of penalty on th....