2008 (4) TMI 605

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.... amounts : (a)     Duty of Rs. 1,11,51,752/- (b)     Rs. 11,27,665/- under Section 11A(1)/11A(2) of the Central Excise Act, 1944 (c)     Interest at the appropriate rate on the above duty (d)    Penalty of Rs. 1,11,51,752/- on Shri. K.A. Kabir, Proprietor of M/s. Hi-Tech Autocraft under Section 11AC of the Central Excise Act (e)     Penalty of Rs. 1,00,000/- on Shri K.A. Kabir under Rule 25 of the Central Excise Rules, 2002 3. Shri S. Muthuvenkataraman and Krishnamurthy, learned Advocates, appeared on behalf of the appellants and Shri Raja Dass learned Departmental Representative, for the Revenue. 4. We heard both sides. 5. ....

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....ons, excluding the driver, including station wagons; (ii) Motor Vehicles for the transport of goods (other than those specifically designed for the transport of compressed or liquefied gases), falling under heading No. 87.04; and (iii) three wheeled motor vehicles Nil If manufactured out of chassis falling under heading No. 87.06 on which duty of excise has been paid and no credit of duty paid on such chassis and other inputs used in the manufacture of such vehicle has been taken under Rule 3 or Rule 11 of the Cenvat Credit Rules, 2002         Provided that this exemption is not applicable to a manufacturer of said vehicles-         (a) who is manufacturing such vehicle on a chassis supplied b....