2024 (3) TMI 554

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...., Chartered Accountant for the appellant Shri Amarendra Kumar Jha, Deputy Commissioner (AR) for the respondent ORDER A dispute that commenced with proposal, in show cause notice dated 28th February 2003 issued to M/s Savita Oil Technologies Ltd (then under the name and style of M/s Savita Chemicals Ltd) for recovery of short-paid duty of Rs. 1,06,31,797 and Rs. 23,47,167 under section 11A....

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..... Bel/122-129/Bel-III/R-II/COMMR/KA/2013-14 dated 23rd January 2014] of Commissioner of CGST and Central Excise, Belapur, in addition to charging of applicable interest under section 11AB of Central Excise Act, 1944 as well imposition of penalty of Rs. 89,84,418 under section 11AC of Central Excise Act, 1944, only to the inclusions. . 2. The dispute concerns three undertakings of the appellant,....

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..../s Toyota Kirloskar Motors Ltd and M/s Honda Seil Cars Ltd as their distributor, is not includible in 'cost of production' despite which the adjudicating authority held that manufacture, being a prerequisite for any sale, mandates such expense to be includible in value of goods at that stage itself. It was further argued that for inclusion of any cost, it must devolve before the goods are subjecte....

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....n assessable value is restricted to such becoming liable upon production only. Reliance was also placed on decision of the Tribunal in Glaxo Smithkline Cons Health Care Ltd v. Commissioner of Customs & Central Excise, Vizag [2009 (245) ELT 572 (Tri-Bang)] which attained finality upon departmental appeal before the Hon'ble Supreme Court being dismissed along with others to which it was tagged. 4....