2012 (5) TMI 575

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..... Central Excise Act, 1944, challenging the order of Tribunal dated 28-1-2005 passed in Appeal E/4450-4451/2004-NB(A) has been filed by which order the Tribunal allowed the appeal. The Assessing Officer vide his order dated 26-2-2004 confirmed the demand of duty, imposed penalty and interest. The assesee filed an appeal before the Commissioner (appeals) which appeal was disposed of by order date .....

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..... in issue and it was only in March 2000 that a Larger Bench of the Tribunal in Mutual Industries Ltd. v. Collector of Central Excise, Mumbai - 2000 (117) E.L.T. 578 held that proportionate cost of moulds supplied free by customers and used in the manufacturer of finished goods were required to be included in the assessable goods by the manufacturer. The Tribunal also relied on an order of the Tribu .....

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..... he tooling cost in the value of goods has not been specifically challenged nor any specific grounds have been raised in the appeal. The Tribunal has recorded a finding of fact after considering all relevant materials on record, the conditions for penalty under Section 11A having not been fulfilled no error has been committed by Tribunal in deleting the penalty and interest. The appeal is concluded .....

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