2013 (9) TMI 136

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....l. No.   APPEAL No.   Name of the Party   Demand of Excise Duty   RE-QUANTIFIED DEMAND OF EXCISE DUTY PENALTY   01.   E/S/99/10 (E-81/10) TATA MOTORS   NA   NA   10,00,00,000/-   02.   E/S/206/10 (E/179/10) HYVA INDIA   11,43,11,352/-   2,11,26,882/-   11,43,11,352/-   03.   E/S/299/12 (E/170/12) TATA MOTORS   NA   NA   4,18,12,665/-   04.   E/S/300/12 (E/171/12) DHANU KUMAR   NA   NA   15,00,000/-   05.   E/S/407/12 (E/249/12) UTKAL AU....

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....nbsp; 4,21,42,491/-   17.   E/S/735/12 (E/439/12) BHALOTIA ENGG. CO. 2,68,26,231/-   26,83,204/-   2,68,26,231/-   18.   E/S/884/12 (E/511/12) TATA MOTOR-PUNE NA   NA   1,47,15,078/-   19.   E/S/614/12 (E/368/12) TATA MOTORS   NA   NA   4,13,29,445/-   20.   E/S/613/12 (E/367/12) J.KRISHNASWAMI   NA   NA   10,00,000/-   21.   E/S/612/12 (E/366/12) DHANU KUMAR   NA   NA   20,000/-   22.   E/S/615/12 (E/369/12) TATA MOTORS   NA &nbs....

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....dy builders are on principal to principal basis and hence the Body builders cannot be called as the job-worker of M/s. Tata Motors Ltd within the meaning of 'job-worker' defined under Rule 10A of Central Excise Valuation Rules,2000. However, the Ld. Sr. Adv. has fairly conceded that the present issue has been decided by the Tribunal in two cases viz.(i) Audi Automobiles vs. CCE-Indore-2010 (249) ELT 124(Tri.-Del.), & (ii) Hyva (I) Pvt.Ltd. vs. CCE-Bombay-A-1038-1041/12/EB/C-II dated 30.11.2012, which are against the Applicants. The Ld. Adv. vehemently argued that in the said judgments the principles laid down by the Hon'ble Apex Court were not correctly applied and hence the same is not a good law. 2.2 Further, for the present purpose th....

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....sel for the Revenue on the issue of treating the price at which the goods were sold by M/s. Tata Motors as cum-duty price for determination of value of the vehicles, made a submission that since the present circumstances are comparable to that of clandestine removal of goods, therefore, the benefit of cum-duty price cannot be extended to them. 4. In his rejoinder Shri V. Sreedharan, Ld. Sr. Advocate has submitted that after the amendment to Section 4 w.e.f. 14.05.2003, sales effected by an assessee at a price and the duty has not been collected separately are treated as cum-duty price. Further he has submitted that the present demand had been raised on the differential value and hence the circumstances, cannot be compared to that of clan....

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....he cost of chassis, cost of own raw material & convention charges, whereas the department proposed to determine the assessable value under Rule 10A of Central Excise Valuation Rules, 2000. Thus, it is an interpretation of the applicability of relevant provisions of Central Excise Valuation Rules, 2000. Also, we find that while deciding the issue in Audi Motors & Hyva (India) Pvt.Ltd. cases, the Tribunal has not imposed any penalty observing that it is an interpretation of law. In these circumstances, as the department could not place any contrary evidence to rebut the claim of the Applicants that the total liability in all these cases, would come down to Rupees Seven & Crores and Fifty Lakhs, if the price at which the goods sold by M/s. TML....