2019 (6) TMI 1390

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....ntral Excise duty of Rs. 4,64,30,689/- [Rupees Four Crore Sixty Four Lacs Thirty Thousands Six Hundred Eighty Nine only] {Rs. 4,50,78,339/- Central Excise duty + Rs. 9,01,567/- 2% Ed. Cess + Rs. 4,50,783/- 1% S&H Ed Cess] (Rs. 1,26,64,324/- as Central Excise duty, Rs. 2,53,286/- as Ed Cess and Rs. 1,26,643/- as S&H Ed Cess) in respect of clandestine clearance of Fire fighting Vehicles, to be recovered from M/s. N K Fire & Safety (Division of M/s Newage Fire Fighting Co Ltd.), GIDC Phase-1, Opposite Anand Tiles, Wadhwan, Surendranagar under the provisions of sub section (1) of section 11A of the Central Excise Act, 1944; (2) I order recovery of interest in respect of Central Excise duty as mentioned at Sr. No. (1) from M/s. N K Fire & Saf....

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....r an appeal before the Tribunal. Mr. Dave, the learned counsel appearing for the writ-applicant, submitted that three principal submissions going to the root of the matter were canvassed and have been noted by the Commissioner in his impugned order, but at the same time, they have not been dealt with in any manner. According to him, the gist of his three principal submissions is as under: "1. A Fire Fighting Vehicle comes into existence as a result of body building/body work and no "equipment" are used in such fabrication; and this proposition is upheld by the Appellate Tribunal in case of Speedcrafts Ltd. V/s. Commissioner of Central Excise dealing with the same exemption Notification and similar special purpose motor vehicles. 2. Th....