9911796707
TMI Blog2004 (3) TMI 679X X X X Extracts X X X X X X X X Extracts X X X X ..... Nair, Member (T)]. The appellant undertakes inter alia job work for M/s. Maruti Udyog Limited. The present proceeding relate to assembly of moulded headliners carried out during the period 17-2-96 to 1-4-98. Under the contract, the appellant assembled the said moulded headliners. Parts for the assembly were supplied to them, free of charge, by Maruti Udyog Ltd., Once such item was Lamp C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant that the value of the bulb is required to be included and on account of lower computation of assessable value there was a short payment of duty of Rs. 1,27,046/- during the period 17-2-96 to 31-3-98. The appellant explained that they were not aware of the non-inclusion of the value of the bulb in the price declaration made by M/s. Maruti Udyog Limited to them. They, however, paid the alleg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the appellant misstated the facts by not including the value of bulb, supplied FOC by MUL, in the value of final product. In this way the appellants were liable for penalty under the said section 2. We have perused the records and considered the submissions made by both sides. The appellant has also produced before us copies of purchase order with the Maruti Udyog Limited and the particulars ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nut 2 0.32 15% 0.75 4. 09471M12073 Bulb (Bulb is issued on F.O.C. to Lumax. Cost of bulb is not included in the price of lamp CTR room). 1 17.76 18% 20.96 Total 66.37 3. The dispute in the present case relates to Serial No. 1 relating to Lamp CTR Room . It is clear from the above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egation of suppression of facts with intent to evade duty. The records of the case do not disclose any mala fide conduct by the appellant and therefore, proviso to Sections 11A and 173Q are not attracted. The imposition of penalty on the appellant was not justified. The appeal is, therefore, allowed. 4. During the proceedings of the case the appellants had deposited part of the penalty amounting ..... X X X X Extracts X X X X X X X X Extracts X X X X
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