9911796707
TMI Blog2007 (11) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... o the department. In other words, the value of the chassis depends upon its firments. All the chassis in question had been actually fitted with Engine No. 697 NA and Gear Box GBS 40. There is no dispute on this factual position between the parties. 3. The appellant submitted the price list dated 1-11-1994 and 1-4-1995 wherein it was mentioned that the chassis of model no. 1612 is fitted with engine no. 692 DI engines and GBS 30 gear box whereas the chassis in question were fitted with engine no. 697 NA and gear box GBS 40. Relying on these price lists, Department raised differential demand and issued show cause notices to the appellant dated 22nd June, 1995, 4th July, 1995 and 1st November, 1995. In these notices, it was assumed that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... October, 2000 passed by the Tribunal as also the order dated 8th October, 2001 on the application for rectification of mistake. 6. Mr. Lakshmikumaran, learned counsel appearing for the appellant, submitted that there was a clerical/typing error in the price lists dated 1st November, 1994 and 1st April, 1995 filed by the appellant. In other words, his case is that due to oversight engine no. 692 and gear box GBS 30 was mentioned instead of engine no. 697 NA and GBS 40, which are indeed standard fitments for all vehicles of chassis of model no. 1612. That, for the period prior and subsequent to 1st November, 1994 and 1st April, 1995, price lists indicating engine 697NA and gear box GBS 40 as a standard fitment have been accepted by the Depa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... BS 40. This aspect has also been overlooked by the Tribunal while passing the order. 9. Further, it is also clear from the invoices raised by the appellant during the disputed period that engine no. 697NA and gear box GBS 40 are not mentioned as additional fitment but as a standard fitment and full duty has been paid on that basis. Had the standard fitment of chassis of model no. 1612 been engine no. 692 DI and gear box GBS 30, then the appellant would have charged separately for fitting the chassis with engine no. 697NA and gear box GBS 40 as additional fitment, but in fact it is not so. 10. Central excise duty is payable under Section 4 of the Central Excise Act. Under Section 4(1)(a) of the Excise Act when the goods are sold for to an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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