9911796707
TMI Blog2002 (9) TMI 717X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. [Order per : S.S. Kang, Member (J)]. Appellants filed this appeal against the adjudication order passed by the Commissioner of Central Excise. 2. Heard both sides. 3. Brief facts of the case are that appellants are engaged in the manufacture of diesel engines, generating set and pump sets. The unit of the appellants was visited by the officers of the revenue department on 1-12-99 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the goods and ordered redemption of the goods on payment of redemption fine of Rs. 2.27 lakh. Duty was confirmed and penalty of Rs. 16 lakh was imposed on the appellants. 4. The contention of the appellants is that the brand name OPEX was used for the goods supplied to M/s. Opal Engg. Corpn. and the appellants were also clearing the goods without the brand name of OPEX . But the revenue pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice is to be treated as duty-cum-price, therefore, they are entitled for the abatement of duty for calculating the assessable value of the goods for the purpose of central excise duty and relied upon the decision of the Hon ble Supreme Court in the case of C.C.E. v Maruti Udyog Ltd. reported in 2002 (141) E.L.T. 3. 6. The contention of the revenue is that the appellants admitted the fact that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating authority. 8. Appellants are entitled for the benefit of Modvat credit in respect of the inputs used in the manufacture of final product on production of duty-paying documents in respect of the goods on which the duty is confirmed. Appellants are also entitled for the abatement of duty element from the price to arrive at the assessable value for central excise duty subsequent to the decis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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