2015 (9) TMI 1319

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....mod Kumar, DR For the Respondent: None ORDER Per: B. Ravichandran Revenue is in appeal in this case against Order-in-Appeal dated 07/3/2006 passed by Commissioner (Appeals).  The Respondent are engaged in the manufacturer of Plant & Machinery and Motor Vehicle. During the course of scrutiny the returns filed by the respondent it was noticed that they have cleared some goods on pay....

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....sp; In the grounds of appeal the Revenue is silent about clear findings of ld. Commissioner (Appeals) in the impugned order regarding the Respondent clearing body built Motor Vehicles with the brand name of TATA to the Regional Sales Office of TATA Motors.Accordingly, the value of branded Motor Vehicle Bodies is not includible in arriving at aggregate value of first clearance of specified goods.He....