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2020 (5) TMI 448

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..... in M/S. AZAD COACH PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE JAIPUR [ 2019 (12) TMI 1303 - SC ORDER] have directed that as the matter relating to valuation for the levy of duty on such bus supplied to the appellant by Tata Motors and finally to DMRC through Tata Motors, the appellant is also entitled for similar exemption under Notification No. 6/2006. Accordingly, the Hon ble High Court r .....

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..... Present for the Respondent: Shri V B Jain, AR ORDER Per Anil Choudhary: The applications are filed under the order of Hon ble Supreme Court order in MA No.1250/2019 in C A No. 9042/2017 dated 02.12.2019, read with the order of Hon ble Delhi High Court in CS(COMM) No.30/2018 dated 25.04.2019 read with Miscellaneous order No. 50431-50434/2019 dated 24.05.2019 passed by Tribunal. The .....

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..... ed to the appellant by Tata Motors and finally to DMRC through Tata Motors, the appellant is also entitled for similar exemption under Notification No. 6/2006. Accordingly, the Hon ble High Court read with order of Hon ble Supreme Court referred to in above have directed this Tribunal for re-quantification of the value of duty payable in the light of exemption now available for the transaction und .....

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..... gistry is directed to add names of added respondents. 6. Accordingly, the Final Order of this Tribunal dated 27.09.2016 stands modified and the matter is remanded to the original adjudicating authority for re-quantification of duty liability considering the exemption now available to the appellant as per exemption Notification No. 06/2006 CE. Further, we give liberty to the appellant to approac .....

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