2017 (9) TMI 1657

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....i H.Singh, AR for the respondent JUDGEMENT Per Archana Wadhwa: After hearing both sides, we find that the appellant is engaged in the manufacture of rough forgings and motor vehicles parts for which purposes, they used various tools and dies being manufactured by them. However, the cost of tools and dies were recovered by them from their customers by raising debit notes. Such additional charges....

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....the Revenue brought to our notice one such case of Prayas Castings Ld. Vs. CCE, Ahmedabad-2006 (199) ELT 191 (Tri.-Mum.). In view of the larger bench decision, the demand was held to be sustainable. The said decision of the Tribunal is for invocation of extended peirod and imposition of penalty.  For better appreciation, we reproduce para 3 of the said decision:  3. Since the issue sta....