9911796707
TMI Blog2019 (9) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of Revenue, Central Board of Indirect Taxes and Customs (Judicial Cell) the instant appeal is not maintainable before this Court, the monetary limit being below ₹ 1, 00, 00, 000/-. Appeal dismissed as withdrawn. - CEA 30/2018 (O&M) - - - Dated:- 29-8-2019 - Mr Jaswant Singh And Mr Lalit Batra, JJ. For The Appellant : Mr. Sunish Bindlish, Sr. Standing Coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dies for chasis manufacturers who cleared the chasis on payment of duty for getting bodies fabricated from outside and cleared those motor vehicle bodies on payment of appropriate duty. The respondent availed exemption on motor vehicle bodies fabricated for independent owners of chasis in terms of Sr.No.229 of Notification dated 1.3.2001 and Sr. No.212 of Notification dated 1.3.2002. It is alleged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere found to be not eligible for exemption. Accordingly, show cause notices dated 13.3.2002, 4.2.2003 and 5.5.2003 (A-1)were issued to the respondent for recovery of duty amounting to ₹ 57, 16, 828 for the period from March 2001 to April 2002. The Additional Commissioner (P V) Central Excise Commissionerate, Chandigarh vide O-I-0 dated 12.3.2007 (A-2) confirmed demand of ₹ 57, 16, 828/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the imposition of penalty under Rule 25 of the Central Excise Rules 2002 would be mandatorily imposable once the contravention of the applicable rules has been established and the demand of duty alongwith interest had been upheld by the Hon'ble Tribunal? ( 2)Whether the impugned order of the Hon'ble Tribunal is liable to be quashed the same being based on inco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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