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TMI Blog2010 (3) TMI 1052X X X X Extracts X X X X X X X X Extracts X X X X ..... ari Chander, Jt. CDR, for the Respondent. ORDER These two stay petitions are filed for the waiver of the pre-deposit of the following amounts :- In appeal No. E/625/2009 (a) Duty - ₹ 4,63,05,014/- (b) Penalty - ₹ 4,63,05,014/- In appeal No. E/624/2009 (a) Penalty - ₹ 4,63,05,014/- 2. The above indicated amount of duty has been confirmed on account of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . He would draw our attention to the said provisions of Rule 10A and submit that said provisions will apply only when the entire raw materials are supplied by the principal manufacturer. It is his submission that in this case, for the purpose of body building on the chassis, appellant M/s. M.G. Automotives Pvt. Ltd. had purchased various raw materials on their own account, in addition to the input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce there is a transfer of possession of body from the appellant to M/s. Mahindra Navistar Automotives Ltd. It is also his submission that at the time of sale of body built on the chassis to M/s. Mahindra Navistar Automotives Ltd., the appellants had discharged the sales tax required under local VAT as payable on the sales consideration arrived at by adding the body building cost and the excise dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Central Excise Valuation Rules or as per Section 4 of the Central Excise Act. The issue needs detailed consideration and appreciation of the law and the relevant provisions. It is also seen that the decision as cited by the ld. Jt. CDR in the case of Audi Automotives, prima facie, seems to be cover the issue in favour of the Revenue. Since the issue is contentious one, we direct the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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