TMI Blog2018 (10) TMI 456X X X X Extracts X X X X X X X X Extracts X X X X ..... - The issue decided in the case of Commercial Engineers and Body Builders Pvt. Limited Versus C.C.E., Bhopal [2016 (11) TMI 1585 - CESTAT NEW DELHI], where the matter is remanded back for consideration afresh - appeal is allowed by way of remand. - Appeal No. E/50617/2018-DB - A/52852/2018-EX[DB] - Dated:- 24-8-2018 - Mr. Bijay Kumar, Member (Technical) And Ms. Rachna Gupta, Member (Judicial) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of Central Excise Act and Rules as indicated in the Show Cause Notice. 2. The brief facts of the case are that the appellant is engaged in the fabrication of motor vehicle on chassis. The chassis on which bodies are built are received from the original equipment manufacturer i.e. Tata Motors Ltd. After building the body the vehicles are cleared on payment of duty. For payment of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue for the same has come up before Tribunal in appeal decided by this Hon ble Tribunal vide Final Order No. 57639/2017 dated 2.11.2017. Similar issue has already been decided by Hon ble Tribunal vide Final Order No. 52503-52504/2017 dated 4.7.2016, Final Order No. 52044-52046/2017 dated 28.2.2017, Final Order No. 54975-54977/2016 dated 10.11.2016, Final Order No. 57639/2017 dated 2.11.2017 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r reconsideration of the issue. The said order has categorically stated that no penalty warrant in this case. The findings of the Tribunal in identical issue of the very same appellant are in Para 4 and 5, which are reproduced:- 4. We do find force in the appellants submission that their contention regarding non-includability of taxes in the assessable value for determining the quantum of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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