9911796707
TMI Blog2016 (9) TMI 1235X X X X Extracts X X X X X X X X Extracts X X X X ..... /-+ Ed.Cess Rs. 73,837/-) is hereby confirmed in terms of the provisions of Section 11A of the Central Excise Act, 1944. (ii) Demand of Central Excise duty allegedly not paid by the Noticee on the Cevant Set Off amount amounting to Rs. 41,87,485/- (Duty Rs. 41,08,181/-+Ed. Cess 79.304/-) is hereby dropped since the same has been passed on after payment of duty. (iii) The Central Excise duty short paid by the Noticee by not including freight, insurance, entry tax and automobile cess in the assessable value to the tune of Rs. 80,82,948/- (Rs.78,70, 557/- BED + Rs. 1,57,411/- Ed. Cess + Rs. 54,980/-Higher Secondary Education Cess) is hereby confirmed in terms of the proviso to Section 11A of the Central Excise Act, 1944. However, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imply does not arise. Ld. D.R. essentially supported the impugned order. 3. We have heard both the sides and perused the records. 4. We find that the goods namely chassis were received by the appellant from M/s. Tata Motors Ltd. under proper central excise invoices and central excise duty paid thereon was clearly mentioned in those invoices. The appellant merely took credit of the duty so paid by M/s. Tata Motors Ltd. Therefore, if there is any discount allowed by M/s. Tata Motors Ltd. which the Revenue was of the view was not admissible then it follows that the demand should have been raised on Tata Motors, which had paid duty on chassis after allowing such discount. Regarding non-inclusion of freight, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing at the assessable value of its final products would simply not arise. 5. It is settled principle that if there is any dispute regarding classification or valuation of the product, the appropriate party in that regard is the one which classified or valued the goods and paid duty thereon and not the recipient of such goods. In this regard, the judgment of Supreme Court in the case of Commissioner of Central Excise and Customs, vs. MTS Switch gear Ltd - 2008-TIOL-245 -SC- CX. refers. 6. When the impugned demand is not found sustainable, the penalty obviously cannot survive. 7. In the light of the foregoing analysis, we do not find the impugned order sustainable, and therefore, the same is set side and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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