2023 (8) TMI 612

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....gs, Tractor Parts and MV Parts and had cleared the goods for export both under LUT on without payment of duty as well as on payment of duty and claimed rebate (refund) of duty paid. During audit it was noticed that the appellant was recovering tool and die charges from various parties on sale invoices issued to them without charging central excise duty. A show cause notice dated 23.03.2011 was issued to the appellant on the ground that the amount was being charged in addition to the sale amount recovered from the parties and in view of Rule 6 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules 2000, tool and dies development charges form the part of the assessable value as additional consideration and are thus ....

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..... The authority below was directed to calculate the duty in above terms and inform the appellant. The demand of duty to this extent was confirmed and also liable for equivalent penalty. Thereafter, the appellant wrote a letter dated 08.08.2013 to the Additional Commissioner of Central Excise & Service Tax, Chandigarh and requested for calculation of duty in terms of the direction issued by the Ld. Commissioner (Appeals) but till date no such information has been received by the appellant. Hence, the present appeal. 6. Heard both the parties and perused the case records. 7. Ld. Counsel appearing for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts ....