2020 (1) TMI 1699 - SCH - Central Excise

Job-work - manufacture of Cadbury Perk with Glucose Energy on behalf of M/s Mondelez - benefit of N/N. 03/2006 (Sl. No. 19) - Inclusion of dealer s margin, RD markup and post manufacturing expenses claimed by the appellant in assessable value - extended period of limitation - demand of differential duty alongwith interest - imposition of penalties - it was held by CESTAT that ' There is no evidence on record to show that this actually pertains to R D expenses. Therefore, inclusion of R D mark up in the assessable value is not sustainable and it deserves to be set aside.' HELD THAT - There are no reason to interfere with the impugned order dated 6 August 2019 passed by the Customs, Excise Service Tax Appellate Tribunal, Regional Bench, Hyderabad. Appeal dismissed.

Summary

The Supreme Court dismissed the appeals and upheld the order of the Customs, Excise & Service Tax Appellate Tribunal, Regional Bench, Hyderabad. Delay was condoned.