(1.) This Civil Miscellaneous Appeal filed under Section 35G of the Central Excise Act, 1944 challenging the order dated 10-11-2009 made in Final Order No. 1666 of 2009 on the file of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), South Zonal Bench, Chennai was admitted by this Court on the following substantial questions of law:
(2.) Thereafter, the case was adjudicated by the jurisdictional Assistant Commissioner, who held that the Chartered Engineer's certificate filed by the first respondent/assessee could not be accepted in view of certain discrepancy. He further held that since the assessee could not establish the pro-rata amortization cost per piece through a legally sustainable manner, the entire cost of moulds has to be taken for the purpose of demanding duty. The relevant portion of the order of the Adjudicating Authority reads as follows:
(3.) Accordingly, the Adjudicating Authority confirmed the demand together with interest and penalty.