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2019 (4) TMI 1863 - HC - Central ExciseSupply of chassis of buses to be used by DMRC - exemption from payment of excise duty - HELD THAT:- It is clear that when the chassis component of the buses has already been granted exemption, the Plaintiff is not liable to pay the entire amount of ₹ 160,09,717/- which was imposed as excise duty. The Plaintiff is entitled to seek clarification from the CESTAT as to the exact duty payable by it, keeping in light the order dated 28th December, 2018. Counsel for the Plaintiff submits that ₹ 20 lakhs has been deposited and according to him the entire duty would come to a total of ₹ 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 - 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 relief sought by the Plaintiff in respect of coercive measures being taken by the Excise Department and impose such conditions as it deems appropriate in the said application for interim relief. Suit disposed off.
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