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TMI Blog2017 (1) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, do not find any illegality in the impugned order as far as the demand of duty and interest payable thereon from the appellants - as regards penalty, the appellant was seeking to claim benefit in terms of Rule 6. In the circumstances, we do not find any justification for imposition of penalty in the matter in hand. Appeal dismissed - decided against Appellant. - Central Excise Appeal No. 2371 of 2010 - Final Order No. 55774/2016 - Dated:- 8-12-2016 - Dr. Satish Chandra, President And Mr. V. Padmanabhan, Technical Member Shri Bipin Garg, Advocate for the appellant Shri Raj Kumar Manjhi, A.R. for the respondent ORDER Per Justice ( Dr. ) Satish Chandra The present appeal is filed against the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same to the regional sales office of Tata Motors Ltd. at Jaipur on payment of duty on the value arrived at by taking into account the charges of fabrication and mounting of body on the chassis plus the value of chassis supplied free of cost by Tata Motors Ltd. The appellants paid sales tax and vat on the body building charges only and not on the motor vehicles manufactured and cleared by them. 4. By order dated 7.1.2010 the Additional Commissioner, Jaipur confirmed the demand of ₹ 5,49,105/- along with interest thereon besides equal amount of penalty against the penalty and further penalty of ₹ 2 lakhs on the Director of the appellant. The same was confirmed by the Commissioner (Appeals) by impugned order. Being aggrieved, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ering (India) Ltd., case had taken a particular view on the aspect of expression job work , the appellant, taking shelter of the said decision, was seeking to claim benefit in terms of Rule 6. In the circumstances, we do not find any justification for imposition of penalty in the matter in hand. The impugned order does not disclose consideration of this aspect of the matter. 23. In the circumstances, the appeals partly succeed and they are allowed to the extent they make grievance regarding the imposition of penalty. However, as regards the challenge to the demand of duty and interest thereon, the same stands dismissed. All the appeals are accordingly disposed of in the above terms. 6. When the facts and circumstances are identical ..... X X X X Extracts X X X X X X X X Extracts X X X X
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