2015 (9) TMI 1319

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..... Motor Vehicles with the brand name of TATA to the Regional Sales Office of TATA Motors.Accordingly, the value of branded Motor Vehicle Bodies is not includible in arriving at aggregate value of first clearance of specified goods.He also recorded that value of all excisable goods cleared other than branded goods upto 28.4.2004 comes to ₹ 10,40,542 accordingly he held the demand is unsustainab .....

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..... demand with equal penalty.On appeal the ld. Commissioner (Appeals) set aside the order and allowed the appeal. 2. Aggrieved by the impugned order the revenue is in appeal now. It has been pleaded that the value of clearances of Motor Vehicles, Aluminum scrap and M.S. scrap cleared on payment of duty are to be added in the aggregate value of clearances for the purposes of Notification No.8/200 .....

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