2015 (12) TMI 1490

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....er (Technical) For the Petitioner : Ms. Priyanka Goel, Advocate For the Respondent : Shri Ranjan Khanna, Authorized Representative (DR) ORDER Per. B. Ravichandran :- The appellant in the present case is engaged in fabrication of bodies for bus and cargo motor vehicles on duty paid chassis supplied by various manufacturers of automobiles. The point of dispute in the present case is t....

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....Appeals). The learned Commissioner (Appeals) denied the concession under Notification No. 462/1986-CE to the appellant but set aside the penalty. In the appeal before us the appellant mainly pleaded that the vehicles which they get from M/s Eicher Motor Ltd. were certified to be Fuel efficient as per the Competent Authority. They are building body on the said chassis and hence they should be eligi....

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....appellants do not have the certificate of the Competent Authority as required under the said notification and as such the concession cannot be extended to them. 2. Heard both the sides and examined appeal records carefully. It is a fact that the appellants are only building bodies on the engine/chassis received from M/s Eicher Motors Ltd. For excise purpose their product namely body built motor....