2018 (4) TMI 52

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....hri Ravi Raghavan, Advocate & Miss. S.Chatterjee, Advocate for the Appellant Shri S. Guha, AC(AR) for the Respondent ORDER Per Shri V. Padmanabhan 1. The appeals are filed by the appellants against the Order-in-Appeal No. 77-79/JSR/2012 dated 24.05.2012. During December, 2004 to March, 2007 M/s. Tata Motors Ltd. (herein after referred as TATA) as well as M/s. VE Commercial Vehicles (herein aft....

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....a Auto for payment of excise duty was not properly determined. On the basis of investigation carried out and differential duty amounting to Rs. 31,17,366.40 was demanded from M/s. Bhalotia Auto alongwith interest. Penalties were also imposed on M/s. Bhalotia Auto as far as on the suppliers of Chassis i.e. M/s. TATA as well as M/s. VE Commercial. When the issue was carried in appeal before the Comm....

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....e education cess and automobile cess. Since the vehicle with the body built on the chasis, was not being sold to the suppliers, the value adopted by M/s. Bhalota Auto for payment of excise duty was determined under section 4(1) (a) of the Central Excise Act read with Rule 11 of Central Excise Valuation Rules. 5. While determining the value the principles laid down by the Apex Court in the cases o....

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.... Karkaria Ltd. (supra) has observed as follows: "26. To answer the Question involved in these appeals, in determining the cost of an excisable product by the Modvat scheme under Section 4(i)(b) of the Act read with Rule 6 of the Valuation Rules the excise duty paid on raw material also covered by the Modvat scheme is not to be included." 7. It is seen from the record of the case that M/s. Bhalo....