2017 (1) TMI 533

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.... Shri Raj Kumar Manjhi, A.R. for the respondent ORDER Per Justice ( Dr. ) Satish Chandra The present appeal is filed against the impugned order dated 21.4.2010 passed by the Commissioner of Central Excise (Appeals), Jaipur. By the impugned order, the Commissioner (Appeals) has merely set aside the penalty which was imposed by the adjudicating authority. 2. The brief facts of the cas....

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....chassis from Tata Motors Ltd., manufacturer of chassis. The appellant purchased other raw materials required for body building on such chassis and availed cenvat credit of the duty paid by Tata Motors Ltd. on the chassis as well as the duty paid in respect of other raw materials purchased by them. The appellants undertook the activity of fabrication of mounting of bus body on the chassis purchased....

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....pellant has filed the present appeal. 5. With this background, we have heard Shri Bipin Garg, ld.Advocate for the appellant and Shri Raj Kumar Manjhi, ld.A.R. for the Revenue. After hearing both the parties and on perusal of the record, we find that similar issue has come up before the Tribunal in the case of Audi Automobiles vs. C.C.E., Indore 2010(249) ELT 124 (Tri-Del.), where the condition ....

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....r as the demand of duty and interest payable thereon from the appellants. 22. As regards the penalty, however, we find that the learned Advocate is justified in contending that matter being related to the interpretation of the provisions of law and the fact that the Apex Court in Prestige Engineering (India) Ltd., case had taken a particular view on the aspect of expression job work , the....