2005 (9) TMI 406

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..... both sides and considered the material. The appellants are an assessee engaged in the manufacture of Motor vehicles. As per the provisions of General Exemption No. 66 Para 45 of the Notification No. 3/2001, one car was cleared without payment of Excise Duty on the basis of documents provided by the Embassy of Bulgaria in India. The requisite permission was granted by the Assistant Collector to cle .....

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..... vide Notification No. 3/2001 dated 1-3-2001 as claimed and granted. The circular is applicable to period when there was no exemption. As regards Rule 57AD(2)(b), since the car is exempt from duty, recovery of 8% amount therefore has been correctly effected, as required by law. There is no merit in the plea made as there is clearance of dutiable exempt goods manufactured from common inputs. Ther .....

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