2013 (11) TMI 1116

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....: Shri Gajendra Jain, Adv. For the Respondent : Shri K L Goyal, Commissioner (AR) PER : S S Kang Heard both sides. 2. Common issue is involved in these appeals therefore are being taken up together. 3. The appellants are dealers of motorcycles and scooters (two-wheelers). The appellants are receiving duty paid two-wheelers from the manufacturers and selling the same in the market. T....

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....mplete or finished article, shall amount to manufacture. In view of the above provisions, the demands were confirmed on treating the appellant as manufacturer of two wheelers. The contention of the appellant is that the complete two wheelers is manufactured and cleared on payment of appropriate duty by the manufacturer. The manufacturer clears two wheelers with the batteries without electrolyte. ....

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....d that similar show cause notice's were issued on the same grounds and the Commissioner of Central Excise, Delhi III vide order no. 36/SA/CCE dt. 30.07.2012 dropped the demand. Similarly, the Commissioner of Central Excise, Vaodara vide Order-in-Original no. 18/MP/12 dt. 29.01.2003 also dropped the proceedings which were initiated on the same grounds. 7. We find that as the appellants are recei....