2016 (11) TMI 1585 - AT - Central Excise

Valuation - motor vehicles by building body on the chassis supplied by M/s Tata Motors - Held that - The Hon ble High Court vide order dated 2.11.2016 has disposed the writ petition by stating that the impugned action stands quashed and liberty is granted to the respondents to proceed afresh in the matter after complying with the requirements as are contemplated in the order dated 29.9.2015 - When it is so, then by following the above order of the Hon ble High Court of Madhya Pradesh we are remanding the matter back to the Commissioner to decide the issues afresh in the light of the observations made by the Hon ble High Court - appeal allowed by way of remand.

Summary

Issues: Valuation of motor vehicles by building body on chassis supplied by M/s Tata Motors, Stay application modification, Writ petition for quantification of duty demanded, Remand by Hon'ble High Court

Valuation of motor vehicles by building body on chassis supplied by M/s Tata Motors:
The appeals were filed against the Order-in-Original regarding the valuation of motor vehicles by building body on chassis supplied by M/s Tata Motors. The Tribunal directed the appellant to deposit the entire pre-deposit, which led to the filing of an application for modification of the Stay Order. Despite rejection, the appellant approached the Hon'ble Madhya Pradesh High Court via a Writ Petition, claiming a mistake in quantification of the duty demanded. The High Court disposed of the writ petition, quashing the impugned action and remanding the matter back to the Commissioner for fresh adjudication.

Stay application modification:
The Tribunal passed three orders on stay applications related to the duty demand confirmation, directing the appellant to deposit the entire pre-deposit. The appellant filed an application for modification of the Stay Order before the Tribunal, which was rejected. Subsequently, the appellant approached the Hon'ble Madhya Pradesh High Court through a Writ Petition, seeking a modification of the order passed by the Tribunal. The High Court disposed of the writ petition, granting liberty to the respondents to proceed afresh in the matter after complying with the requirements.

Writ petition for quantification of duty demanded:
The appellant-assessee filed a Writ Petition with the Hon'ble Madhya Pradesh High Court, alleging a mistake in the quantification of the duty demanded by the Commissioner. The Writ Petition requested a modification of the order passed by the Tribunal. The High Court disposed of the writ petition by quashing the impugned action and granting liberty to the respondents to proceed afresh in the matter after complying with the requirements.

Remand by Hon'ble High Court:
The Hon'ble High Court of Madhya Pradesh remanded the matter back to the Commissioner for fresh adjudication, following the disposal of the Writ Petition. The High Court's order directed the Commissioner to decide the issues afresh in light of the observations made by the High Court. Consequently, the Tribunal also remanded the matter back to the Commissioner for fresh adjudication based on the High Court's order. All the appeals were disposed of by way of remand, in accordance with the directives of the High Court.