2018 (1) TMI 1124

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.... Shri S. Govindarajan, (AC) AR, For the Respondent ORDER Per Bench The facts of the case are that the appellants are engaged in manufacture of motor vehicles falling under Chapter heading 8 of CETA 1985. They had cleared 3 nos. of AL tippers during the period March 2006 without payment of duty availing Notification No.108/95-CE dated 28.08.95 based on the Certificate issued by Chief Exec....

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....ribunal in the case of Caterpillar India Pvt. Ltd. Vs CCE Pondicherry - 2005 (185) ELT 430 (Tri.-Del.). Aggrieved, department preferred appeal with the Commissioner (Appeals) who allowed the appeal of Revenue. Hence this appeal. 2. Today, when the matter came up for hearing, on behalf of the appellant, Ld. counsel Shri M. Kannan made oral and written submissions which can be summarized as under....

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....Tri.-Del.) which has been affirmed by the Hon'ble Madras High Court reported as in 2013 (297) ELT 8 (Mad.) and also subsequently affirmed by Hon'ble Supreme Court as reported in 2016 (335) ELT A27 (SC). 3. On the other hand, Ld. A.R reiterates the findings in the impugned order. 4. Heard both sides and have gone through the facts. 5.1 The issue that arises for consideration in thi....