2019 (12) TMI 1303 - SCH - Central Excise

Eligibility for exemption under N/N. 6/2006-CE dated 1.3.2006 (Sl.No.19) - manufacture of bus bodies - buses cleared to M/s. Delhi Metro Railway Corporation (DMRC) - HELD THAT - In view of the subsequent order by the Customs, Excise and Service Tax Appellate Tribunal granting exemption from Excise Duty to Tata Motors on whose chasis the applicant built bus-bodies and in view of the observations of the High Court arising in the suit filed by the applicant, we grant liberty to the applicant to move the Tribunal for fixation and quantification of the Excise Duty in accordance with law. Application allowed.

Summary

The Supreme Court granted liberty to the applicant to move the Tribunal for fixation and quantification of Excise Duty following an order by the Customs, Excise and Service Tax Appellate Tribunal granting exemption to Tata Motors. The Court clarified that the order was not a judgment on the merits of the case and noted that the applicant had already deposited the demanded amount of Rs. 1,60,00,000. M.A. NO.1250/2019 was allowed.