2007 (4) TMI 100

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....e vehicles which emerge after body building are used by the appellants themselves and not for further sale. The Revenue authorities initiated action against the appellants demanding Central Excise duty in respect of the body building activity undertaken by them on duty paid chassis The original authorities have confirmed duties and imposed penalties as indicated below: - Order-in-Original No. & Date                                     Amount of Duty and penalty 14/2002-C.E.               &....

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....sp; Penalty: Rs. 10,75,810/- 1/2003-C.E.                                                                    Duty: Rs. 5,97,672/- dated 26-3-2003                                            &....

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....ent of the appellant to the benefit of Notifications, the Commissioner (Appeals) in Para 10 of the impugned order, has stated that the Notification No. 5/98-C.E., dated 2-6-1998 is applicable only to the goods of Heading Nos. 87.02, 87.03 and 87.04 and not applicable to 87.07. Similarly, he has examined the Notification 6/2002-G.E. and given a finding that the same is not applicable to CH 87.07. The appellants claimed that they would be entitled for the SSI Exemption. This point also has been examined by the lower authorities. There is a finding in Para 11 that during 1999-2000, the appellants had cleared 251 bus bodies valued at Rs. 6.25 crores. As they had exceeded the exemption limit of Rs. 3 crores, they would not be entitled for exempt....