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TMI Blog2014 (12) TMI 1126X X X X Extracts X X X X X X X X Extracts X X X X ..... dies and tools free of cost from the customers for use in the manufacture of goods for them. In terms of Rule 6 of the Central Excise Valuation Rules, where the excisable goods are sold in the circumstances specified in clause (a) of sub-section (1) of Section 4 of the Central Excise Act except that the price is not the sole consideration for sale, the value of such goods shall be deemed to be the aggregate of such transaction value and the amount of money value of any additional consideration flowing directly or indirectly from the buyer to the assessee. Value of the moulds, dies and tools developed for each customer for manufacture of the motor vehicle parts for him and whose cost has been fully reimbursed by the customers, would have to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the appellant for demand of short paid duty amounting to ₹ 49,45,072/- along with interest thereon under Section 11AB for the period from 2006-2007 to 2010-2011 and also for imposition of penalty on them under Section 11AC. The show cause notice was adjudicated by the Additional Commissioner vide order-in-original dated 26-9-2012 by which the above-mentioned duty demand was confirmed along with interest and penalty of equal amount was imposed. An amount of ₹ 5,00,000/- paid during investigation was also ordered to be appropriated against the duty demand. On appeal being filed to Commissioner (Appeals) against this order of the Additional Commissioner, the Commissioner (Appeals), vide order-in-appeal dated 6-6-2013 upheld the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e parts and would have to be included in the value of motor vehicle parts cleared, which has not been done, that the judgment of the Tribunal in the case of Elcon Clipsal India Ltd. v. CCE, Ahmedabad-I (supra) cited by the learned Counsel of the appellant is not applicable to the facts of this case, as this is not the case where the duty had been demanded on the moulds, dies and tools and that in view of this, this is not the case for waiver from the requirement of pre-deposit. 5. We have considered the rival submissions from both the sides and perused the records. 6. The undisputed facts are that for manufacture of motor vehicle parts as per the designs given by the individual customers, the appellant had, first, developed moul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facie case in their favour and conditions have to be imposed for safeguarding the interests of the Revenue. Accordingly, the appellant are directed to pre-deposit the entire duty demand along with interest thereon, under Section 11AB except the amount already deposited by them and appropriated in the adjudication order, within a period of four weeks from the date of this order. Compliance to be reported on 11th April, 2014. On deposit of this amount within the stipulated period, the requirement of pre-deposit of penalty would stand waived and recovery thereof stayed. If, however, the amount is not deposited within the stipulated period, the appeal would stand dismissed for non-compliance of the provisions of Section 35F of the Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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