2005 (1) TMI 585

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..... Shri Vimlesh Kumar, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The above appeals involve common issue and can be heard together and disposed of by this common order. The issue in these appeals is as to whether pattern development charges and die development charges recovered by the appellants herein who are manufacturers of castings, from their customers by raising .....

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..... v. Union of India and Others - 1977 (1) E.L.T. (J 92) in support of the contention that the method of valuation of excisable goods is laid down in Section 4 of the Act and the Board cannot prescribe different methods of valuation by issuing supplementary instructions, we note that the High Court judgment was delivered in September, 1976 which is much prior to introduction of Section 37B in the Cen .....

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..... department and therefore, penalty is not sustainable, however, we note that the appellants did not disclose that they were recovering the pattern development charges and die development charges from their customer and this amounts to suppression with intent to evade payment of duty. Therefore, penalty is imposable upon them. However, having regard to the totality of facts and circumstances of the .....

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