9911796707
TMI Blog2019 (4) TMI 1070X X X X Extracts X X X X X X X X Extracts X X X X ..... drawings and designs is includible in the assessable value of the components - the demand falling within normal time limit upheld - penalties set aside. The Original Authority is directed to re-quantify the demand - appeal allowed in part. - Appeal No. E/500/2009 - ORDER NO. FO/75198/2019 - Dated:- 21-1-2019 - SHRI P. K. CHOUDHARY, MEMBER (JUDICIAL) AND SHRI V. PADMANABHAN, MEMBER (TECHNICA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0.085% and differential duty was demanded by issue of Show Cause Notice dated 28/11/2007, covering the period November 2002 to October 2007. The Original Authority as well as the First Appellate Authority upheld the demand for differential duty amounting to about ₹ 51,000/- along with interest and penalties. These orders are under challenge in the present appeal. 2. None appeared on beha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the show cause notices have been issued on various dates, the matter requires to be sent back to the Original Authority to calculate the additional duty amount for the normal period in each case. Since we have held that there is no suppression, misstatement etc., the additional duty to be paid by the Respondent Vendors would also be admissible for taking credit by M/s. Tata Motors to whom the comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eligible to take credit of the additional duty paid by the Respondent Vendors as and when quantified and paid. The Original Authority, while passing fresh orders, shall give a reasonable opportunity of hearing to the Respondents. 6. By following the above decision, we uphold the demand falling within normal time limit and direct the Original Authority to re-quantify the demand. However, penal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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