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

68,07,499/- and proceeded also to impose an equivalent penalty of the same amount with the caveat that 25 per cent of the penalty amount would be payable if it is paid within 30 days of the date of communication of the order. The appeal filed before Customs, Excise & Gold (Control) Appellate Tribunal (hereinafter referred to as Page