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Fiat India Ltd Versus Commissioner of Central Excise, Mumbai -II

2015 (10) TMI 895 - CESTAT MUMBAI

Imposition of National Calamity Contingent Duty - Imposition of interest and penalty - Held that:- There is no dispute about the fact that for the pre-budget stock in respect of manufactured goods which have been manufactured before 01.03.2003, NCCD .....

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fore it can be taken on road and released for sale. Similarly, it is an admitted position certain work remains to be done on these vehicles in as much as certain items were yet to be fixed. Under these circumstances, in our view, the motor vehicles c .....

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e Rules, 2002. In the facts and circumstances of the case, in our considered view, this is not a fit case for imposition of penalty and we accordingly set aside the penalty imposed under rule 25. Interest under Section 11AB is upheld.- Decided partly .....

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cts of the case are that the appellant is a manufacturer of motor vehicles. With effect from 01.03.2003, National Calamity Contingent Duty (NCCD) was imposed on motor vehicles. Appellant had certain motor vehicles which were in substantially manufact .....

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ew levy and as held by the Hon'ble Supreme Court in the case of CCE vs. Vazir Sultan Tobacco Co. Ltd. 1996 (83) ELT 3 (SC) the new levy would be applicable only on the goods manufactured after 01.03.2003. Since some of the vehicles in question we .....

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the pre-budget stock. Ld. counsel also submitted following case laws in support of the contention:- (i) CCE vs. Extrusion Processes P. Ltd. 1997 (94) ELT 278 (SC) (ii) CCE vs. Tara Iron & Steel Co. Ltd. 2002 (143) ELT 13 (SC) (iii) Banskantha dis .....

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anufactured as there required things like road testing as also certain items were to be fixed. Without these, motor vehicles are not marketable and cannot be taken on road. It is only when the goods are fully finished including road testing etc. the .....

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get stock in respect of manufactured goods which have been manufactured before 01.03.2003, NCCD would not be applicable. However, we find that admitted position even from the appellant's side is that the vehicles were not fully finished but subst .....

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