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2019 (7) TMI 1165 - AT - Central ExciseCENVAT Credit - Job work - duty paid chassis from various manufacturers including M/s. Tata Motors Ltd. - principal to principal basis transaction - demand alongwith penalty u/r 27 of CER - HELD THAT:- This Tribunal vide its earlier order in the case of HYVA INDIA LTD, M/S. TATA MOTORS LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX- BANGALORE-I [2019 (3) TMI 548 - CESTAT BANGALORE] on identical issue has allowed the appeal of the assessee by setting aside the duties and also dropped the penalties imposed on Tata Motors. Appeal allowed - decided in favor of appellant.
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