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TMI Blog2017 (10) TMI 1298X X X X Extracts X X X X X X X X Extracts X X X X ..... le to pay duty in terms of Rule 10A of the Rules i.e. on the value at which the principal manufacturer cleared the goods on payment of duty, therefore, the differential duty is confirmed along with interest. Extended period of limitation - Held that: - in the case of Audi Automobiles itself, this Tribunal observed that the appellant cannot be accused of my suppression documents - extended perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith Rule 6 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000. The proceedings were initiated against the appellant under Rule 10A of the Central Excise valuation Rules, whereas, the appellant has required to pay duty of whole of the body built and inclusive of the valuation of chassis in the goods cleared by SML. In these set of facts, the proceedings were ini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of penalty on them, on the ground that the issue whether they are required to pay duty in terms of Rule 10A of the Rules was in dispute and the same has been settled by this Tribunal in the case of Audi Automobiles (Supra) on 21.05.2009. We take a note of the fact that in the case of Audi Automobiles (Supra) itself, this Tribunal observed that the appellant cannot be accused of my suppression docu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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