2006 (2) TMI 36

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..... 8/2000 - Order No. A/420/2006-WZB/C-II(EB) - Dated:- 21-2-2006 - [Order] - Vide the impugned order, the Commissioner of Central Excise, Pune has confirmed short levy of Rs. 41,60,250/- together with interest and imposed penalty of equal amount under the provisions of Section 11AC upon the appellants herein who are engaged in the manufacture of LPG Tanker mounted on Trailer falling under CET S .....

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..... vehicles. Since the 3 items the value of which was not included are not part of Chassis but part only of the finished goods, their value was required to be included in the value of the finished goods manufactured and cleared by the appellants. We, therefore, see no merit in the plea of the appellants that they were not required to include the value of these 3 items in the value of LPG Tank mounte .....

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..... ing gear, landing gear and pres sure plates in the assessable value of LPG Tanker-Trailer manufactured and cleared by them and he has therefore held that the assessees had wilfully suppressed the facts about the non-inclusion of value of such items in the as sessable value of the finished goods. We find that no case has been made out by the appellant regarding non applicability of the extended per .....

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