2017 (12) TMI 1087

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....s. Surbhi Sinha, Advocate for the assessee Sh. M. R. Sharma, AR for the Revenue ORDER Per: (Dr.) Satish Chandra All the appeals have been filed against the order-in-appeal No.254(DKV)CE/JPR-I/2011 dt. 04.10.2011, 111(VC)CE/JPR-I/2013 dt. 25.09.13 & 43-44(VC)CE/JPR-I/2014 & dated 22.4.14 passed by the Commissioner, Central Excise, Delhi-II. 2. Brief facts of the case are that the app....

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....pellant 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 appellant undertook the activity of fabrication of mounting of bus body on the chassis purchased from Tata Motors Ltd. and subsequently, returned the same to th....

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....ome up before the Tribunal in the appellant's own case vide Final Order No.55774/2016 dated 08.12.2016 reported as 2017 (1) TMI 533- CESTAT, New Delhi where it was observed- "5. ..... We find that similar issue has come up before the Tribunal in the case of Audi Automobiles Vs. CCE, Indore -2010 (249) ELT 124 (Tri. Del.). where the condition of interest and demand of duty was sustained and pena....

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....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 appellant, taking shelter of the said decision, was see....