9911796707
TMI Blog2023 (5) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals filed by the assessee - Reliance can be placed in the case of TILRODE CHEM PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, BANGALORE [ 2010 (6) TMI 544 - CESTAT, BANGALORE] and TOYOTA KIRLOSKAR AUTO PARTS PVT LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, BANGALORE [ 2011 (10) TMI 201 - KARNATAKA HIGH COURT] . It has been informed that the department has already challenged the judgements of the MP High Court in THE PRINCIPAL COMMISSIONER CGST AND CENTRAL EXCISE HEADQUARTERS BHOPAL VERSUS M/S GODREJ CONSUMER PRODUCTS LTD. [ 2019 (5) TMI 222 - MADHYA PRADESH HIGH COURT] before the Hon'ble Supreme Court in SLP (C) No. 30394/ 2019. However, it is found that there is no stay by the Hon'ble Supreme Court of the judgements unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excess against the short payment of duty. The issue has been decided in several decisions of the Tribunal and also in the case of the appellant herein for an earlier period from November 2010 to December 2015 and the appeal filed by the revenue before the High Court of Madhya Pradesh was rejected. The issue thus stands settled in favour of the assessee/appellant. 3. Brief facts of the case are that the appellant is engaged in the manufacture of motor vehicles for transportation of goods, body of motor vehicle which attract Central Excise duty as per Central Excise Tariff Act, 1985. The appellant is a job worker for M/s. Volvo Eicher Commercial Vehicles Ltd. Volvo supplies chassis and other material to the Appellant for manufacture of mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Ltd vs. CCE, Bangalore [2011 (264) ELT 306 (Tri-Bang.)] (iii) TVS Motors vs. CCE, Bangalore, [In E/1247/2004-DB, Final Order No. 22342 dated 25.09.2017] (iv) Toyota Kirloskar Auto Parts Pvt Ltd. vs. CCE, Bangalore [2012 (276) ELT 332 (Kar.)] (v) Tilrode Chem Ltd. vs. CCE, Bangalore [2014 (314)ELT 9] 7. The Tribunal in the aforesaid judgments have consistently taken the stand in terms of the decision in CCE, Hyderabad Vs. Divya Enterprises Ltd. [2003 (153) ELT 497] whereby the Apex Court re-cognising the concept of adjustment of duties has categorically allowed for such adjustment of duties with respect to less and excess duty paid and on that basis have allowed the appeals filed by the assessee. 8. We have been i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
