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TMI Blog2016 (8) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... red to be kept in mind while adjudging the assessee’s duty liability, even though they have paid the same. - However once differential duty is found payable, interest has to be paid - Matter remanded back. - Excise Appeal No. 888 of 2009 - FINAL ORDER NO . 52386 /2016 - Dated:- 30-6-2016 - Ms Archana Wadhwa, Member (Judicial) and Mr. V Padmanabhan, Member (Technical) Shri B L Narasimhan, Advocate for the Appellants Shri Y Agarwal, AR for the Respondent ORDER After hearing both sides for sometime, we find that the appellants are engaged in the body building of various chassis received from the customers. They have another unit located at Jabalpur which is also engaged in the same activity. Jabalpur unit is rece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmed by the lower authorities as also against the imposition of penalty. The contention of the learned advocate appearing for the appellant is that the entire exercise is revenue neutral inasmuch as whatever duty was required to be paid by the appellant, was available as credit to their other unit located at Jabalpur unit. He further submits that inasmuch as Jabalpur unit has cleared the vehicle by paying the duty on the full value of the same which they were not required to pay and inasmuch as the present appellant has again paid the differential duty, there was no malafide on their part, thus not calling for imposition of any penalty. As regards interest, he draws our attention to the Tribunal s decision in the case of Paper Pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orker, but he is an independent manufacturer. However, we note that fact remains that the said issue i.e. liability of the present assessee to pay the duty, has not been adjudicated by the lower authorities. The fact that the Jabalpur unit discharged the full duty liability is also required to be kept in mind while adjudging the assessee s duty liability, even though they have paid the same. We also note that in case the appellant is held to be manufacturer and thus liable to pay duty on full value of the vehicle, he would be entitled to the benefit of cenvat credit of duty paid on the chassis. It is the contention of the learned advocate that in that case their duty liability would come down drastically. If interest is liabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal i.e. binding on Division Bench of the Tribunal. As such, the said decision of the tribunal in the case of Bayer ABS Ltd. vs Commissioner(supra) is required to be considered as declaration of law by the Larger Bench. The advocate reliance on the Tribunal s decision in the case of Reliance Industries [2013 (292) ELT 378 (Tri-Ahmd)] is not appropriate inasmuch as in the said decision, the distinction was made from the Tribunal decision in the case of Bayer ABS Ltd . by observing as under:- 11 . As regards the case laws cited by the learned Assistant Commissioner (AR), we find that the case of Bayer ABS Limited (supra), the issue was discharge of duty liability on their own and there was a claim of Revenue neutral ..... X X X X Extracts X X X X X X X X Extracts X X X X
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