9911796707
TMI Blog2019 (4) TMI 1863X X X X Extracts X X X X X X X X Extracts X X X X ..... sum of Rs. 1,60,09,717/- along with interest. The case of the Plaintiff is that DMRC had floated a tender being tender number DMRC/CO/ST/PUR/03.07.918 for supply of 120 chassis of buses to be used by DMRC. The said tender was awarded in favour of Tata Motors. The Plaintiff had in the past, provided services of body building of the buses to Tata Motors. DMRC had represented to the Plaintiff that any supply to DMRC would be fully exempted from excise duty. 2. The issue in respect of excise duty has become conflated due to two different adjudications which have taken place. The purchase order issued by DMRC was for a total sum of Rs. 3.24 crores. During the execution of the said purchase order, the Excise Department took a stand that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excise authorities. Thus, the suit is premature in that sense. 7. In view of the subsequent judgment of the CESTAT granting exemption to Tata Motors qua the chassis, the liability of the Plaintiff would have to be determined. The Plaintiff is thus accordingly permitted to approach the CESTAT placing on record all the subsequent developments post the judgment of the Supreme Court, including the judgment in favour of Tata Motors and seek appropriate rectification/change in the excise duty which it is to deposit in terms of the judgment of the Supreme Court. 8. On 10th January, 2019, learned counsel for the Plaintiff Mr. Prashant Mehta had submitted that the Excise Department is seeking to enforce the demand of Rs. 1.60 crores and is in fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Plaintiff submits that Rs. 20 lakhs has been deposited and according to him the entire duty would come to a total of Rs. 52 lakhs approximately. Since, this Court has not adjudicated the exact liability of the Plaintiff, the Plaintiff is permitted to approach the CESTAT by filing an appropriate application in Excise Appeal Nos. 1180/2010 and 1727/2010. In the said application, the Plaintiff shall ensure that DMRC, Tata Motors and the Commissioner Excise, Jaipur and Lucknow are also impleaded as parties. 14. The interim relief granted on 10th January, 2019 shall continue for a period of four weeks from today i.e. till 25th May, 2019 subject to further orders passed by the CESTAT. The CESTAT, may also consider the prayer for interim re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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