2018 (3) TMI 923 - AT - Central Excise

Valuation - proceedings were initiated against the appellant u/r 10A of the Central Excise valuation Rules, whereas, the appellant has required to pay duty of whole of the body built and inclusive of the valuation of chassis in the goods cleared by SML - Held that - in the appellant own case M/s. Sita Singh & Sons Pvt. Limited (Unit-I) Versus Commissioner of Central Excise & ST, Delhi IV 2017 (10) TMI 1298 - CESTAT CHANDIGARH , this Tribunal has held that the assessee is liable to pay duty in terms of Rule 10A of the Rules i.e. on the value at which the principal manufacturer cleared the goods on payment of duty, therefore, the differential duty is confirmed along with interest - appeal disposed off.

Summary

Issues:
Appeal against confirmed duty, interest, and penalty.

Analysis:
The appellant, engaged in chassis fabrication, received chassis from a supplier and paid duty under the Central Excise Act. Proceedings were initiated under Rule 10A to demand duty on the whole body built, including chassis valuation. The appellant contested penalties based on a previous Tribunal order in their favor. The Tribunal upheld the demand of duty and interest based on the earlier decision but waived the penalty due to no mala-fide intention or extended period invokation. The appeal was disposed of with confirmed duty and interest but no penalty imposed.