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TMI Blog2018 (10) TMI 823X X X X Extracts X X X X X X X X Extracts X X X X ..... laced in the case of M/S COMMERCIAL ENGINEERS & BODY BUILDERS PVT. LTD. VERSUS CCE, JABALPUR [2018 (10) TMI 456 - CESTAT NEW DELHI]. The adjudicating authority is directed to requantify and restrict the demand to the normal time limit - appeal allowed by way of remand. - Ex. Appeal No. 50990 & 51329 of 2018 - A/53022–53023/2018-EX[DB] - Dated:- 18-9-2018 - Mr. V. Padmanabhan, Member (Technical) And Ms. Rachna Gupta, Member (Judicial) Sh. Rahul Tangri, Advocate for the appellant Sh. B. B. Jain, AR for the Respondent ORDER Per: V. Padmanabhan: Excise Appeal No. 50990/2018 has been filed challenging the Order-in-Appeal No. 21/18 dated 30.01.2018 which has covered the period February, 2012 to August, 2014. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ul Tangri, ld. Advocate for the appellant as well as Sh. B. B. Jain, ld. AR for the Revenue. 4. Ld. Advocate submitted that the issue on merits is decided against the appellant in various decisions of the Tribunal including the decision in the appellant s own case reported as 2017 (1) TMI 533-CESTAT, New Delhi. However, he prays that the appellant will be entitled to the following reliefss: (i) As held by the Tribunal in Final Order No. 52852/2018 dt. 24.08.2018 in the case of Commercial Engineers Body Builders Pvt. Ltd. vs. CCE, Jabalpur, the appellant will be entitled to the benefit of cum duty price since the price at which TML has ultimately sold the motor vehicle, includes the excise duty and other taxes. (ii) In respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eers Body Builders Pvt Ltd. vs. CCE, Bhopal [ Final Order No. 52044 52046 /2017 dated 28.2.2017] where it was observed that :- 4. Both sides agree that identical issue in respect of the very same appellant was decided by this bench in final order No. 52503-52504/2016 dated 04.07.2016, wherein the bench remanded the matter back to the adjudicating authority for reconsideration of the issue. The said order has categorically stated that no penalty warrant in this case. The findings of the Tribunal in identical issue of the very same appellant are in Para 4 and 5, which are reproduced:- 4. We do find force in the appellants submission that their contention regarding non-includability of taxes in the assessable value for determ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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