2018 (6) TMI 1728

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....R - for the respondent ORDER In the present appeal arises out of Order-in-Original No. 32(DE NOVO)/COMMR/CE-KOL-III/2008-09 dated 21.11.2008 vide which the ld. Adjudicating authority has confirmed the demand along with equal penalty and interest under the provisions of Section 11A(1), 11AC, 11AB of Central Excise Act, 1994 (for short Act). This order is in compliance of Hon'ble CESTAT Order ....

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....paid the duty on the amortised cost of the samples/moulds, as the cost of such moulds etc. was incurred by the customers; the appellant submitted that moulds are not manufactured by them and that in many cases moulds were not cleared from the factory and lying in the factory itself. Duty will be required to be paid when the moulds are removed from the factory by the appellant. Therefore, the impug....

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....sioner holding that the development charges i.e. cost of dyes and moulds should have been included in the assessable value is against the settled position of law. The Hon'ble Tribunal has observed in its order dated 20.3.2008 referred above that the amortised cost is includible in the assessable value of the products manufactured by using such moulds and dyes. Further, moulds and dyes manufactured....

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....missioner (Appeals) was not justified in interfering with the said order. Hence, the appeal succeeds, the impugned order is accordingly hereby set aside and the order passed by the adjudicating authority is confirmed with consequential relief. Therefore, ld. DR justified the impugned order on the basis of grounds contained therein. 6. We have heard ld. Advocate and DR and also perused the ap....