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TMI Blog2013 (10) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... will not be automobile - A battery operated bike will be a self-performed vehicle like a scooter or a Motorcycle meant for transportation of goods/ humans will, prima facie, be a category of automobiles - Appellants have, therefore, not made out a prima facie case for full waiver of pre-deposit of confirmed dues and penalties and are required to be put to certain conditions - Partial stay granted. - Appeal No.:E/11711 & 11712 of 2013 - Misc. Order Nos. M/14536-14537/2013-WZB/AHD - Dated:- 30-9-2013 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Appellant: Shri J.C. Patel, Advocate For the Respondent : Shri S.K. Mall, AR ORDER Per : Mr. H.K. Thakur; These stay applications have been filed by the appellants aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise Act, 1944. Secondly, he argued that the Battery Operated bike has no engine as discussed by the adjudicating authority under Para 18.5 and accordingly, it has to be considered that Battery Operated bike is not an automobile attracting the provisions of Srl. No.100 of the Third Schedule to Central Excise Act, 1944. 3. Shri S.K .Mall (AR) appearing on behalf of the Revenue argued that the battery operated bike manufactured by the main appellant at Kutchh is an automobile as per CBEC Circular No. 22/90 dated 11.7.1990 and No. 167/38/2008-CX dated 16.12.2008. He relied upon the following case laws:- (a) Indo Farm Tractors Motors Limited [2008 (222) ELT 184 (H.P.) (b) Case New Holland Construction [2013 (287) ELT 447 (Tri. Del. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tc. will not be automobile. A battery operated bike will be a self-performed vehicle like a scooter or a Motorcycle meant for transportation of goods/ humans will, prima facie, be a category of automobiles. Appellants have, therefore, not made out a prima facie case for full waiver of pre-deposit of confirmed dues and penalties and are required to be put to certain conditions. Accordingly, the main appellant is directed to deposit an amount of Rs. 30,00,000/- (Rupees thirty lakhs only) within a period of eight weeks from today and report compliance on 02.12.2013 to Deputy Registrar. Deputy Registrar, on verification of the deposit made, will put up the file to the Bench by 09.12.2013 for further order. Subject to payment of the above amount ..... X X X X Extracts X X X X X X X X Extracts X X X X
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