2005 (1) TMI 612

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..... he Commissioner of Central Excise (Appeals), Ghaziabad, who has confirmed a duty demand of Rs. 18,01,812/- on Weather Strips manufactured by the appellant No. 1 during the period 1996-97 to 5-12-1999 by inclusion of cost of tooling supplied by the customers which were used in the manufacture of weather strips cleared on payment of duty, and imposed a penalty of Rs. 12 lakhs on the manufacturer and .....

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..... tomers and used in the manufacture of finished goods was required to be included in the assessable value of the goods manufactured by the appellants. We also note that in similar circumstances in the case of Bright Brothers Ltd. v. CCE, Mumbai II - 2004 (61) R.L.T. 679, the Tribunal accepted the plea of bona fide belief and set aside the interest and penalties. In the result, appeal No. E/4450/04 .....

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