2018 (1) TMI 637

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..... ORDER Per : Raju This appeal has been filed by M/s. Entek IRD Mechanalysis against confirmation of demand of duty and imposition of penalty under Rule 173Q of the Central Excise Rules, 1944. 2. The Ld. Counsel for the appellant pointed out that there are two issues involved in the instant appeal. 2.1. The first issue relates to valuation of goods cleared by them. The appellants are clearing .....

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..... ge 6 of the same. The Commissioner (Appeals) does not correctly identify the issue and proceeds on the assumption that the value of said parts and accessories has not been included in the assessable value of machine. 2.2. The second issue relates to the amount of sales tax collected but not paid to the government. Ld. Counsel argued that demand has been raised on that portion of the Sales Tax it .....

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..... that the appellant had collected sales tax from the buyer far and excess of the amount paid to the government. 5. We have gone through the rival submissions, we find that in so far as first issue is concerned it is not in dispute that the appellants are including the value of the bought out parts and accessories when cleared along with the main machine in the assessable value. The appellants are .....

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..... uded in the assessable value. (i) 1997 (94) ELT 13 (SC)- Baroda Electric Meters Ltd. (ii) 2006 (195) ELT 279 (T) Indica Chemicals (iii) 2005 (187) ELT 382 (T) Pepsico India Holdings (iv) 2005 (191) ELT 641 (T) Gujarat Guardian It is seen that all the case laws relied by the appellant relates to the freight charges collected in excess of the actual. In these circumstances the said profit m .....

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..... posed. However considering the fact that the demand of duty on the parts and accessories the supplier independent of the main machine is set aside. The quantum of penalty is reduced from Rs. 50,000/- (Rupees fifty thousand only) to Rs. 10,000/- (Rupees ten thousand only). Appeal is partly allowed on the above terms. ( Pronounced in court on 11/01/2018 )
Case laws, Decisions, Judgements, Order .....

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