2005 (3) TMI 216

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.... demand of Rs. 30,43,892/- together with interest against M/s. Sagarika Acoustronics Pvt. Ltd. (hereinafter referred to as the 'assessee') towards differential amount of duty short paid on clearances of pre-recorded cassettes made on job work basis for their clients during the period from 1-3-1997 to 8-9-1997, on an application of extended period of limitation, ordered confiscation of pre-recorded audio cassettes seized from the premises of M/s. Impact (C & F Agents of M/s. Polygram (India) Limited, one of the clients of the assessee) with an option to redeem the goods on payment of fine, ordered confiscation of pre-recorded audio cassettes seized from the premises of the assessee with an option to redeem the goods on payment of fin....

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....re-recorded audio cassettes. 3. We have heard both sides. On merits, the issue stands decided against the assessee by the Tribunal's Order No. A/402/WZB/2004/C-II dated 11-6-2004 in the case of M/s. Koch Rajesh CD India Pvt. Ltd. [2004 (176) E.L.T. 427 (T)] wherein it has been held that the value of Digital Audio Tape, inlay cards and jewel box for packing of the CDs is includible in the assessable value of recorded audio and video CDs manufactured on job work basis. The Tribunal's order considers all the arguments raised before us in the present case of the assessee and rejects them relying upon the decision of the Larger Bench in the case of Mutual Industries Limited v. CCE, Mumbai - 2000 (117) E.L.T. 578 (Tri.) and the Apex Co....