Assessable value under Rule 10A of Central Excise Valuation Rules Supply to chassis - stay - whether body builders are job-workers - Interpretation of Provisions - Held that - Prima facie the present issue cannot be said to be akin to the case of clandestine removal of goods - The applicants had been paying excise duty on the basis of assessable value determined by them by taking into consideration the cost of chassis, cost of own raw material convention charges, whereas the department proposed to determine the assessable value under Rule 10A of Central Excise Valuation Rules, 2000. While deciding the issue in AUDI AUTOMOBILES Versus COMMISSIONER OF CENTRAL EXCISE, INDORE 2009 (5) TMI 426 - CESTAT, NEW DELHI , the Tribunal has not imposed any penalty observing that it is an interpretation of law. In these circumstances, as the department could not place any contrary evidence to rebut the claim of the Applicants that the total liability in all these cases, would come down to Rupees Seven Crores and Fifty Lakhs, if the price at which the goods sold by M/s. TML, is considered as a cum-duty price. There was no convincing reply from the department in response to the affidavit filed by the Applicant as to why the price at which the good were sold were not to be treated as cum-duty price in view of the explanation to section 4 - It was the contention of the Revenue that the short payment of duty was similar to the circumstances of clandestine removal of goods. Stay Application - 2 crores were ordered to be submitted as Pre-deposit stay granted partly............................... Central Excise - Case Law
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