2018 (4) TMI 1158

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....(AR) for the Respondent. ORDER The appellant herein had outsourced manufacture of some of their electrical goods to M/s. Cooper Bussman India Pvt. Ltd. The said vendor had manufactured and cleared the products of the appellant by discharging Central Excise duty under Section 4 of the Act for the period March 2003 to January 2007 and supplied to the appellant at their depots/ stockist etc. The de....

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....l before this forum. 2.  Today, when the matter came up for hearing, Shri K. Pattabiraman, Taxation Manager of the appellant submits that the differential duty demanded with interest as also penalties imposed on M/s. Cooper Bussman India Pvt. Ltd., and on Shri S. Arumugam, Financial Controller has been paid. The appellants have filed appeal only with respect to the penalty of Rs. 1,34,944/- ....

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....ssessee by the Hon'ble High Court of Bombay L&T Vs. UOI- 2012 (275) ELT 153 (Bom.) and appeal against this judgment is pending in the Hon'ble Supreme Court. Appeal in respect of the same issue has been decided against the noticee No.1 vide 2017 (354) ELT A101 (S.C.). 4.  Heard both sides and have gone through the facts. 5.  The dispute concerns only the manner of valuation for discharg....