2019 (9) TMI 116

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.... For The Appellant : Mr. Sunish Bindlish, Sr. Standing Counsel For The Respondent : Ms. Priyanka Singla, Advocate ORDER Jaswant Singh, J, Revenue is in appeal against the order dated 5.6.2017 (A- 5) passed by Customs, Excise and Service Tax Appellate Tribunal, Chandigarh whereby in the appeal filed by the Revenue while confirming demand of Rs. 57, 16, 828/- alongwith interest, penalty ....

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....cations is available subject to the condition that the vehicle should be manufactured out of the chasis falling under heading 8706 on which duty of excise has been paid and no credit of duty paid on such chasis and other inputs used in the manufacture of such vehicles has been taken under Rule 3 or Rule 11 of the Cenvat Credit Rules, 2001/2002. It is further alleged that the respondent did not tak....

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....r Section 11AB of the Central Excise Act, 1944 besides imposing a penalty of Rs. 57, 16, 828/- under Rule 25 of the Central Excise Rules, 2002. Aggrieved against the same, respondent filed appeal before Commissioner (Appeals), who vide O-I-A dated 29.6.2007(A-3) held that O-I-0 was not sustainable. Upon this Revenue filed an appeal before the CESTAT. The said appeal filed by the appellant was part....