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2014 (7) TMI 442 - CESTAT KOLKATAWaiver of pre deposit of duty - body building on the chassis cleared on payment of duty - inclusion of amount of duty paid on chassis in the value of body - inclusion of amount of freight and insurance charges - Held that:- body builder is taking credit of ₹ 10,000/- paid on chassis as a special duty and there is no dispute in this regard. Hence, prima-facie, the Applicant has a strong case in this regard inasmuch as, the amount relatable to credit taken, cannot be considered as an element of cost. In respect of addition of freight and insurance to the cost of chassis at the hand of body builder, we find that the Tribunal in the case of Hyva (India) Ltd. Vs. CCEx., Bangalore reported in [2009 (10) TMI 720 - CESTAT BANGALORE], granted waiver of predeposit. We further find that in the identical case, this Tribunal in the case of Hyva (India) Ltd. (supra), has waived the duty and penalty and recovery of the same is stayed during pendency of appeals. We find that in case of M/s Tata Motors Ltd. case (2013 (6) TMI 557 - CESTAT KOLKATA) the issue was confirmation of duty against the differential value between the R.S.O (Regional Sales Office) by M/s Tata Motors and the assessable value on which the duty was paid by the body builder arrived by the body builders on costing basis. - prima facie case is in favor of assessee - Stay granted.
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