2014 (9) TMI 709

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..... Held that:- because of supply of drawing and design, and free issue materials along with other services, the assessable value cannot be determined under Section 4(1)(a) of the Central Excise Act, 1944. The assessable value was determined under Section 4(1)(b) read with Rule 6 of the Central Excise Valuation Rules, 2000. Prima facie, we do not find any infirmity in the Order of the ld. Adjudicating .....

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..... (AR), for the Respondent. ORDER This is an Application seeking waiver of pre-deposit of duty of ₹ 1.02 crore and equal amount of penalty imposed under Section 11AC of the Central Excise Act, 1944. 2. At the outset, ld. Advocate for the Applicant submits that the Applicant during the relevant period, had supplied 359 pieces of traction motor to their clients, who had supplied them .....

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..... eiterated the findings of the ld. Commissioner. 4. Prima facie, we find that because of supply of drawing and design, and free issue materials along with other services, the assessable value cannot be determined under Section 4(1)(a) of the Central Excise Act, 1944. The assessable value was determined under Section 4(1)(b) read with Rule 6 of the Central Excise Valuation Rules, 2000. Prima faci .....

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