2007 (10) TMI 121

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..... ew fine & penalty are reduced. - C/906/2007 - A/634/2007-WZB/C-II(CSTB), - Dated:- 29-10-2007 - S/Shri M.V. Ravindran, Member (J) and A. K. Srivastava, Member (T) [Order per : A.K. Srivastava, Member (T)]- When the case came up for final hearing on 29/10/2007, the learned advocate of the appellants submitted that he is not pressing any 'Grounds of Appeal' as contained in the appeal memor .....

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..... items 2004-2009 as M/. Leo Labels and Garments Co. Ltd., Thailand, the suppliers of cars had originally purchased the car from M/s. Toyota K. Motors - Toyota's Dealer Co. Ltd., Bangkok at US $ 32,808/- and after carrying out certain alterations in the seating arrangements in the car, sold it to the appellants at US $ 51,520/- (Rs. 22,09,811/-). 4. We have perused the certificate dated 27/10/ .....

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..... ng out alterations in the number of seats inside the car, is the sale for the first time in the said form by M/s. Leo Labels and Garments Co. Ltd., Thailand to the appellants. This is supported by the fact that the car has been found to be new, unused and unregistered. There is also substantial value addition after such alterations. 5. We have also noted that the Commissioner has admitted tha .....

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