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TMI Blog2024 (7) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... d from 29.04.2010 is sustainable and it is reported that the appellants have paid duty from the said date. The penalties imposed on the appellant and their Director (Finance) are also not sustainable. Appeal disposed off. - HON BLE Mr. S. S. GARG , MEMBER ( JUDICIAL ) And HON BLE Mr. P. ANJANI KUMAR , MEMBER ( TECHNICAL ) Ms. Krati Singh and Ms. Shreya Khunteta , Advocates for the Appellants Shri Siddharth Jaiswal and Shri Aneesh Dewan , Authorised Representatives for the Respondent ORDER PER: P. ANJANI KUMAR Heard both sides and perused the records of the case. 2. The appellants M/s Donaldson India Filer System Private Limited are engaged in manufacture of air cleaner assembly, hydraulic filter assembly, primary and safety elements etc. falling under Chapter 84 of Central Excise Tariff Act; the appellants import the filters and affix the labels and supply to various manufacturers of earth moving equipment etc. Pursuant to an audit, Central Excise officers visited the premises and found that there was shortage in the stock of air/ liquid filters and issued a show-cause notice dated 04.11.2011 demanding duty of Rs.11,69,829/- along with applicable interest; the demand was confirme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assemblies of goods falling under Tariff Item No.84264100, Headings 8427, 8429 sub-Heading 843010 ; thus, Entry No.100A covers tariff items used in earthmoving equipment etc; further, the amendment was made effective from 27.02.2010; this amendment supports the contention of the appellants that erstwhile Entry No.100 was not about parts etc. of earthmoving equipment etc; further, CBEC vide Circular dated 28.02.2011 clarified that amendments made in Third Schedule have the force of law only on the enactment of Finance Bill 2011; its also clarified that parts, components and assemblies of vehicles falling under Chapter 87 excluding certain vehicles were notified under Section 4A of the Central Excise Act w.e.f. 27.02.2010 and subsequently parts, components and assemblies of certain vehicles under Chapter 84 were also notified w.e.f. 29.04.2010, but since these goods were not simultaneously included in the Third Schedule, they were now being included retrospectively w.e.f. 27.02.2010 and 29.04.2010, respectively. She submits that the goods cleared by the appellants are not parts of automobiles and at least till 29.04.2010, they are not chargeable to duty. She relies on the following ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s from unregistered premises and did not pass on any CENVAT credit. She submits that in case the appellants are liable to pay duty, they are entitled for credit of SAD and CVD paid on imported goods. 7. Learned Counsel further submits that as there was no clarity on the issue and the fact of amendment w.e.f. 29.04.2010 and the Larger Bench decision the case in favour of the appellants indicate that the issue involving is only about interpretation of the legal provisions and therefore, extended period cannot be invoked and penalty cannot be imposed. She relies on the following cases: Clix Capital Services Pvt. Ltd. v. CST, Chennai [Final Order No. 60102- 60103/2023] M/s. Bharti Airtel Ltd. CCE-Bangalore-I [Final Order No. 20098/2021] Commissioner Of Central Excise, Delhi - lii Versus M/S Vee Gee Faucets Pvt.Ltd. 2015 (329) E.L.T. 76 (P H) Meenakshi Food Products (P) Ltd. vs. C.C.E. S.T., Ahmedabad-III, 2019 (370) E.L. . 1330 (Tri. - Ahmd.) 8. Learned Authorized Representative for the Department reiterates the Grounds of Appeal in respect of the Revenue Appeal No. E/51019/2014 and reiterates the findings of the impugned order in respect of other appeals. 9. Heard both sides and perus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith internal combustion engine using fuel, havefour wheels and are rubber tyred and thus, have all the characteristic of a motor vehicle; (ii) The earth moving equipment are motor vehicles since they require registration under the Motor Vehicles Act, 1988; and (iii) The earth moving equipment are automobiles and are required to meet the air pollution norms 57 under the Air (Prevention and Control of Pollution) Act, 1981. 88. The Chandigarh Bench of the Tribunal, while referring the matter to Larger Bench by order dated 01.08.2016, expressed disagreement with the views expressed by the Mumbai Bench of the Tribunal for the following reasons: (i) As the expression automobile has not been defined in the Central Excise Act, it would not be permissible to adopt the definition of the word automobile in other enactments and, therefore, it would not be possible to agree with the views expressed by the Mumbai Bench of the Tribunal (ii) Various dictionaries have defined the expression automobile to mean a car or goods carrier, and (iii) The amendment made in the Third Schedule w.e.f. 29.04.2010 and the clarification given by the Ministry of Finance on 28.02.2011 make it clear that duty would ..... X X X X Extracts X X X X X X X X Extracts X X X X
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