2008 (7) TMI 822

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..... per : P.K. Das, Member (J)]. The relevant facts of the case as on record, in brief, are that the appellant is engaged in the manufacture of Motor Vehicles classifiable under Chapter 87 of the Schedule to the Central Excise Tariff Act, 1985. The appellant removed inputs/partially processed goods to job workers under the challan issued under Rule 57F of erstwhile Central Excise Rules, 1944. It .....

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..... ision of the Tribunal in the case of Preetam Enterprises v. Commissioner of Central Excise, Pune-II reported in 2004 (173) E.L.T. 26 (Tribunal-Mumbai). He submits that in view of the decision of the Tribunal, the demand of duty on the appellant-manufacturer is not sustainable. He fairly submits that the appellant already deposited duty before issue of show cause notice and, therefore, demand is no .....

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