BHAGWATI AUTOCAST LTD. Vs. COMMISSIONER, CENTRAL EXCISE & SERVICE TAX, AHMEDABAD-II
LAWS(CE)-2015-7-25
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on July 30,2015

Bhagwati Autocast Ltd. Appellant
VERSUS
Commissioner, Central Excise And Service Tax, Ahmedabad -Ii Respondents


Referred Judgements :-

NIZAM SUGAR FACTORY VS. COLLECTOR OF CENTRAL EXCISE, A. P. [REFERRED TO]


JUDGEMENT

P.K.DAS - (1.)THESE appeals are arising out of common order and therefore, both are taken up together for disposal.
(2.)The Appellants were engaged in the manufacture of C.I. Castings and S.G.I. Castings, classifiable under Chapter 73 of the Schedule to Central Excise Tariff Act, 1985. They purchased Moulds and Dyes, in accordance with the specific design, drawings and dimensions of the goods as required by buyers. The Appellant collected the cost of the moulds and dyes from their customers and it was not included in the assessable value. Show cause notices Dt. 18.09.2006 and 26.09.2006 were issued for the period 2004 -05 and 2005 -06 respectively, demanding duty alongwith interest and to impose penalty.
(3.)ADJUDICATING authority confirmed the demand of duty of Rs. 2,34,934.00 and Rs. 1,86,739.00 alongwith interest and imposed penalties. Commissioner (Appeals) upheld the Adjudication order.
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