TMI Blog2013 (9) TMI 496X X X X Extracts X X X X X X X X Extracts X X X X ..... .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 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 8704.00 8705.00 and paid duty accordingly. 3. The Department was of the view that the aforesaid manufacture of bodies of vehicles on chassis supplied by the customers were chargeable to excise duty under sub-heading No. 8707.00. Accordingly, show cause notice dated 30-8-1991 was issued to the respondent raising duty demand of Rs. 16,10,411/- on the ground that the bodies on chassis built by the respondent were classifiable under sub-heading 8707.00 whereas the respondent cleared the said goods under sub-heading 8702.00 to 8705.00. 4. The jurisdictional Assistant Commissioner vide order in original dated 11-11-2003 held that as per Notification No. 27/2002-C.E. (N.T.), dated 23-7-2002 issued under Section 11AC duty payable in excess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... est by the Supreme Court in the case of C.C.E. v. Ram Body Builders - 1997 (94) E.L.T. 442 (S.C.) wherein the Supreme Court upheld the view of Punjab Haryana High Court that fabrication of bodies on chassis supplied by the customer would fall within chapter heading 87.07. Learned AR submits that in view of the settled position in law, the impugned order is liable to be set aside. 7. Shri Sudhir Malhotra, learned Advocate for the respondent has argued in respect of the impugned order. He pleaded that the respondents are engaged in fabrication of bodies on chassis of public transport motor vehicles and they were discharging their excise duty liability. As such, bodies under sub-heading 87.02 of Central Excise Tariff Act, 1985 in terms of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of C.C.E. v. Ram Body Builders supra has held that bus/truck body built on chassis supplied by the customers are classifiable under Heading 87.07 of the Central Excise Tariff Act, 1985. This judgment was followed by Supreme Court in the matter of Collector v. Vijay Industries Ltd. - 1999 (113) E.L.T. A111 (S.C.). Thus, we find it difficult to sustain the impugned order. 9. Shri Sudhir Malhotra, Advocate contended on behalf of the respondent that in the instant case admittedly, the respondent had cleared the impugned bus bodies fabricated by him on payment of duty as per approved classification list. The said approved classification list was neither reviewed nor revoked by the concerned authority at any given time. As such, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he should not pay the amount specified in the notice. Provided that where any duty of excise has not been levied or paid or has been short levied or short paid or erroneously refunded by reason of fraud, collusion or any wilful mis-statement or suppression of facts, or contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty, by such person or his agent, the provisions of this sub-section shall have effect, as if for the words one year, the words five years were substitute. On reading of the above, it is obvious that even if the excise duty has been short paid on the basis of any approval, acceptance or assessment by the department, the aforesaid short levied shall be reco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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