9911796707
TMI Blog2008 (4) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... g amounts : (a) Duty of Rs. 1,11,51,752/- (b) Rs. 11,27,665/- under Section 11A(1)/11A(2) of the Central Excise Act, 1944 (c) Interest at the appropriate rate on the above duty (d) Penalty of Rs. 1,11,51,752/- on Shri. K.A. Kabir, Proprietor of M/s. Hi-Tech Autocraft under Section 11AC of the Central Excise Act (e) Penalty of Rs. 1,00,000/- on Shri K.A. Kabir under Rule 25 of the Central Excise Rules, 2002 3. Shri S. Muthuvenkataraman and Krishnamurthy, learned Advocates, appeared on behalf of the appellants and Shri Raja Dass learned Departmental Representative, for the Revenue. 4. We heard both sides. 5.&emsp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sons, excluding the driver, including station wagons; (ii) Motor Vehicles for the transport of goods (other than those specifically designed for the transport of compressed or liquefied gases), falling under heading No. 87.04; and (iii) three wheeled motor vehicles Nil If manufactured out of chassis falling under heading No. 87.06 on which duty of excise has been paid and no credit of duty paid on such chassis and other inputs used in the manufacture of such vehicle has been taken under Rule 3 or Rule 11 of the Cenvat Credit Rules, 2002 Provided that this exemption is not applicable to a manufacturer of said vehicles- (a) who is manufacturing such vehicle on a chassis supplied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of entries (1) and (2), the value of vehicle shall be the value of the vehicle excluding the value of the chassis used in such vehicle.
16%
8. On a careful consideration of the matter, there is some substance in the contention of the appellant. When there are two provisions, there is nothing wrong in the appellant claiming a provision which is more beneficial to him. Therefore, at this stage we are inclined to grant full waiver of the pre-deposit of duty, penalties and interest. As the Revenue involved is huge the matter may come up for hearing on 19-6-2008. Till the appeal is decided, further recovery proceedings are stayed.
(Pronounced and dictated in open Court) X X X X Extracts X X X X X X X X Extracts X X X X
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