2014 (1) TMI 519

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..... value, which would indicate that they were aware that the amount which has been collected, no duty is discharged by manufacturers - the chakdo rickshaws are registered by the appellants with the RTO based upon the documents which has been given to them by manufacturer and each indicates that assessee’s invoice of the sale of the chakdo rickshaws - the appellants to deposit an amount of Rs.25,000 a .....

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..... le 26 on the ground that the appellants aided and abetted the sale and purchase of chakdo rickshaws on which appropriate central excise duty was not paid. 4. Ld. counsel took us through the orders in original and show cause notice and explained that the appellants herein are only RTO agents and they are not engaged in purchase and sale of the chakdo rickshaws on which duty liability has arisen. .....

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..... nding recorded by the adjudicating authority that the appellants herein had collected cash on behalf of the manufacturers over and above the invoice value, which would indicate that they were aware that the amount which has been collected, no duty is discharged by manufacturers. At the same time we find that the chakdo rickshaws are registered by the appellants with the RTO based upon the document .....

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