9911796707
TMI Blog2023 (6) TMI 692X X X X Extracts X X X X X X X X Extracts X X X X ..... d period was not on account of suppression, misstatement etc., but on account of a mistake of law on the part of the assesses as well as Departmental Authorities. Hence, while holding that the cost of drawings and designs @0.085%, as provided by M/s. Tata Motors, is includible in the assessable value of the components, we hold that the demand for the same can only be sustained for the normal period of limitation. Therefore, following the decision of this Tribunal in the case of Tata Motors Ltd, it is held that penalty under Rule 26 is not imposable on the Appellant. Accordingly, the impugned orders qua imposing penalties on the Appellants are set aside - Appeal allowed. - Excise Appeal No. 127 of 2011 Excise Appeal No. 346 of 2011 - F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... self can be decided at this stage, therefore the Appeals are taken up for consideration. 5. We find that similar issue has come up before this Tribunal in the case of Tata Motor Ltd. Others vide Order No.A/1263-1347/KOL/08 dated 16.12.2008 where penalty imposed on the supplier of drawing and design free of cost to the job-worker under Rule 26 was set aside. We find that this Tribunal in the order observed as under:- 11. After careful consideration of the case records as well as the submissions from both sides, we note that the cited decision of the Tribunal though under the earlier provision of law, did hold that the cost of drawings is not includible in the assessable value. Moreover, investigation has not brought out any evidenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imitation. In view of the fact that 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 components have been supplied. As we have ordered confirmation of the demands for the normal period holding that the escapement of duty has arisen on account of ignorance of law on the part of the Assessee as well as the Departmental Authorities alike, there is also no justification for imposition of penalties on any ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
