M/S. MARUTI SUZUKI INDIA LTD. vs. COMMNR. OF CENTRAL EXCISE, NEW DELHI

The appeal stands disposed of in the aforesaid terms

Bench: Processing & Hence A Substantial Increase In The Value Of These Inputs Has Escaped Payment Of Duty On Account Of Value Addition In Such Inputs After Processing. More Specifically, What Was Alleged Was That Various Spare Parts Relatable To Motor Vehicles That Were Manufactured By The Appellant & Were Procured By It In The Form Of Bumpers, Grills, Etc., On Which The Process Of Electro Deposition Coating, Namely, Edc Took Place (Which Was In The Nature Of Anti-Rust So That The Shelf Life Of The Said Bumpers, Grills, Etc., Would Be Generally Increased) Have Escaped Duty On

deductions, the duty that was evaded by the appellants herein was Rs.1,68,07,499/- instead of Rs.2,00,20,310/- as stated in the show cause notice. As a result, it proceeded to state in its order that the duty evaded was Rs.1,68,07,499/- and proceeded also to impose an equivalent penalty of the same amount with