2018 (2) TMI 796

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....i, Advocate for the Appellants Shri S K Bansal, AR for the Respondent ORDER Per: B Ravichandran The appeal is against order dated 29.12.2015 of Commissioner (Appeals), Bhopal. The appellants are engaged in the manufacture of motor vehicles chassis. On completion of manufacture, after fitting the engine on the said chassis, they were clearing the same on payment of applicable Central Ex....

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....riod March, 2008 to October,2010. 2. The learned counsel for the appellant submitted that they were clearing on payment of duty the goods which they have manufactured namely, the chassis with engines. They have not followed the job worker procedure under notification No.214/86 and as such, the arrangement with the job worker for further manufacture of fully built vehicle has no implication for ....

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.... discharge the proper duty on full transaction value. 4. We have heard Shri Rahul Tangri and Shri S K Bansal, learned representatives of the parties and perused the appeal record. The admitted facts are that the appellants are engaged in the manufacture of chassis and cleared the same after fitting it with engine, and discharge full duty liability of payment of such clearance. There is no dispu....