2008 (9) TMI 364

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....otor vehicles. The adjudicating authority issued show cause notice dated  27-7-99 for demand of duty of Rs. 91,125/- for the period from October, 95 to March, 99 under the proviso of Section 11A(1) of the Central Excise Act, 1944. The adjudicating authority confirmed the demands vide OIO No. 62/CEX/Jt. Commr/2001 dated 31-10-2001. The adjudicating authority also issued the show cause notice for demand of the duty for the period from April, 99 to May, 99 and the same was confirmed by adjudication order No. 70/2000 dated 7-8-2000. The respondent aggrieved by both the orders, preferred an appeal before the learned Commissioner (Appeals). The learned Commissioner (Appeals) vide his impugned order disposed off both the appeals. As regards t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d Commissioner (Appeals) is correct and does not require any interference. 6. Considered the submissions made at length by both sides and perused the records. 7. The issue involved in this case is regarding whether the respondent having received free moulds and dies from M/s. Bajaj Auto Ltd. should have included the value, in the part/components manufactured and whether the demand for extended period can be confirmed. The learned Commissioner (Appeals) while arriving at the conclusion that the extended period cannot be invoked against the respondent has come to the following findings :- "7. I have carefully considered facts on record, findings contained in the impugned order, submissions by the appellants and the law on this subject. The....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ided under Section 11A(1) of the Central Excise Act, 1944. Hence, I do not see any merit in the appeal No. 484/Aur/2001 filed against the said OIO dated 7-8-2000. 10. The Joint Commissioner, C. Ex & Cus., Aurangabad issued a show cause notice to the appellants on 27-7-99 covering the extended period from October, 1995 to March, 1999 demanding therein the duty of Rs. 91,125/- alleging therein the suppression of the fact of non-inclusion of the cost of free dies and moulds in their assessable value from the knowledge of the department with an intention to evade payment of duty. The same was decided under OIO No. 62/CEX/Jt. Commr/2001 dated 31-10-2001 and duty was confirmed and equivalent amount of penalty was imposed and interest was also or....