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2013 (9) TMI 496 - AT - Central ExciseClassification of Goods - Assessee was engaged in the manufacture of bodies on the chassis for public transport passenger motor vehicle, ambulance, motor vehicle for transport of goods and special purpose motor vehicle - During the period the respondent claimed classification of above said goods under sub-heading No. 8702.00, 8704.00 & 8705.00 - Department was of the view the same were to be charged under sub-heading No. 8707.00. - Held that:- Bus/Truck body built on chassis supplied by the customers were classifiable under Heading 87.07 of the Central Excise Tariff Act, 1985 - Following C.C.E. v. Ram Body Builders [1997 (9) TMI 103 - SUPREME COURT OF INDIA] - even if the excise duty had been short paid on the basis of any approval, acceptance or assessment by the department, the aforesaid short levied shall be recoverable from the relevant date. When any duty of excise had not been levied or paid or had been short-levied or short-paid or erroneously refunded, whether or not such non-levy or nonpayment, short-levy or short payment or erroneous refund, as the case may be, was on the basis of any approval, acceptance or assessment relating to the rate of duty on or valuation of excisable goods under any other provisions of this Act or the rules made thereunder, a Central Excise Officer may, within one year from the relevant date, serve notice on the person chargeable with the duty which has not been so levied or paid or which has been so short-levied or short-paid or to whom the refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice - Order of Commissioner (Appeals) was not sustainable – Order set aside – Decided in favour of Revenue.
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