2017 (9) TMI 1657

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..... ri H.Singh, AR for the respondent JUDGEMENT Per Archana Wadhwa: After hearing both sides, we find that the appellant is engaged in the manufacture of rough forgings and motor vehicles parts for which purposes, they used various tools and dies being manufactured by them. However, the cost of tools and dies were recovered by them from their customers by raising debit notes. Such additional charge .....

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..... the Revenue brought to our notice one such case of Prayas Castings Ld. Vs. CCE, Ahmedabad-2006 (199) ELT 191 (Tri.-Mum.). In view of the larger bench decision, the demand was held to be sustainable. The said decision of the Tribunal is for invocation of extended peirod and imposition of penalty.  For better appreciation, we reproduce para 3 of the said decision:  3. Since the issue st .....

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..... he penalty in Appeal No. E/363/02 from Rs. 1,000/- to Rs. 500/-. 5. Inasmuch as in the present case, learned Advocate appearing for the appellant has not been able to show us any evidence to reflect upon the fact that any additional amount was recovered from the customer brought to the notice of the Revenue, we are of the view that the imposition of penalty is justifiable. 6. In view of foregoin .....

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