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TMI Blog2015 (12) TMI 1490X X X X Extracts X X X X X X X X Extracts X X X X ..... ional rate of duty under Notification No. 462/1986-CE. The terms of the notification are very clear for the concession therein is available only for Fuel efficient light commercial motor vehicles which satisfy the Fuel efficiency test with the particular type of fuel and authorized pay load, speed and atmospheric condition as tested by the Competent Authority and certified by the officer not below ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Petitioner : Ms. Priyanka Goel, Advocate For the Respondent : Shri Ranjan Khanna, Authorized Representative (DR) ORDER Per. B. Ravichandran :- The appellant in the present case is engaged in fabrication of bodies for bus and cargo motor vehicles on duty paid chassis supplied by various manufacturers of automobiles. The point of dispute in the present case is that the el ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The learned Commissioner (Appeals) denied the concession under Notification No. 462/1986-CE to the appellant but set aside the penalty. In the appeal before us the appellant mainly pleaded that the vehicles which they get from M/s Eicher Motor Ltd. were certified to be Fuel efficient as per the Competent Authority. They are building body on the said chassis and hence they should be eligible for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... do not have the certificate of the Competent Authority as required under the said notification and as such the concession cannot be extended to them. 2. Heard both the sides and examined appeal records carefully. It is a fact that the appellants are only building bodies on the engine/chassis received from M/s Eicher Motors Ltd. For excise purpose their product namely body built motor vehicle i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... below the rank of Joint Secretary to the Government of India in the Ministry of Industry. The appellant is not in the possession of any such certificate. The motor vehicles cleared by them were not subjected to any such test for fuel efficiency. The fuel efficiency certificate, if any, in possession of the supplier of engine/chassis namely Eicher Motors Ltd. cannot by itself be the basis for the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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