TMI Blog2017 (12) TMI 1087X X X X Extracts X X X X X X X X Extracts X X X X ..... sustained and penalty was set aside and was held that the said firms had cleared the goods in relation to the body fabricating and mounting on the chassis which were supplied to the said firms free of cost by the manufacturer of chassis. Being so, the activity for the purpose of valuation would squarely fall under Rule 10A and not under Rule 6. Penalty - Held that: - it appears on higher side - keeping in mind the doctrine of equity and justice, we modify the impugned order and reduce the penalty to 50%. Appeal allowed in part. - Excise Appeal Nos.60/2012, Ex. A. Nos.50151, 53269 & 53284 of 2014 - A/57564–57567/2017-EX[DB] - Dated:- 1-11-2017 - Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Ms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of mounting of bus body on the chassis purchased from Tata Motors Ltd. and subsequently, returned the same to the regional sales office of Tata Motors Ltd. on payment of duty on the value arrived at by taking into account the charges of fabrication and mounting of body on the chassis plus the value of chassis supplied free of cost by Tata Motors Ltd. The appellants paid sales tax / VAT on the body building charges only and not on the motor vehicles manufactured and cleared by them. The department is of the that the valuation should be taken under Rule 10A of the Valuation Rules, 2000. The penalty was also levied. Being aggrieved, the appellants have filed the present appeals. 4. With this background, we heard Ms. Surbhi Sinha, ld. Advoc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter being related to the interpretation of the provisions of law and the fact that the Apex Court in Prestige Engineering (India) Ltd case had taken a particular view on the aspect of expression job work, the appellant, taking shelter of the said decision, was seeking to claim benefit in terms of Rule 6. In the circumstances, we do not find any justification for imposition of penalty in the matter in hand. The impugned order does not disclose consideration of this aspect of the matter. 23. In the circumstances, the appeals partly succeed and they are allowed to the extent they make grievance regarding the imposition of penalty. However, as regards the challenge to the demand of duty and interest thereon, the same stands dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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