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M/s Delhi Automobiles Ltd. Versus CCE, Delhi - IV, Faridabad

2015 (12) TMI 1490 - CESTAT NEW DELHI

Denial of Concessional rate of duty - Fuel efficient light commercial motor vehicles - Benefit of Notification No. 462/1986-CE - Held that:- Appellants are deemed as manufacturers of motor vehicles. This by itself does not make them eligible for the concessional rate of duty under Notification No. 462/1986-CE. The terms of the notification are very clear for the concession therein is available only for Fuel efficient light commercial motor vehicles which satisfy the Fuel efficiency test with the .....

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Motors Ltd. cannot by itself be the basis for the appellant to claim such concession. Such interpretation will be against the terms and conditions mentioned in the said notification. We find no infirmity in the order of the lower authority - Decided against assessee. - Excise Appeal Nos. 2752-2753 of 2006 - Final Order No. 52385-52386/2015 - Dated:- 29-7-2015 - Shri Ashok Jindal, Member (Judicial) And Shri B. Ravichandran, Member (Technical) For the Petitioner : Ms. Priyanka Goel, Advocate For .....

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nt light commercial motor vehicles. The conditions to avail the said concession are also mentioned therein. The Department initiated proceedings by issue of show cause notice dated 23/6/1995 to deny the concession claimed by the appellant. The case was adjudicated by the Original Authority confirming the demand and imposing penalty. On appeal Commissioner (Appeals) also confirmed the order. On further appeal to the Tribunal, the matter was remanded to Commissioner (Appeals) to pass fresh orders .....

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y should be eligible for the exemption under Notification No. 462/1986-CE since the clearances affected by them is on behalf of M/s Eicher Motors Ltd. They also pleaded that the commercial vehicle comes into existence only after proper bodies built on the chassis and as such the concession for light commercial vehicle under the said Notification should be extended to them. During the oral submission, the learned Counsel for the appellant reiterated the point that the product cleared by them is l .....

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