2019 (4) TMI 1863

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.... a sum of Rs. 1,60,09,717/- along with  interest. The case of the Plaintiff is that DMRC had floated a tender being tender number DMRC/CO/ST/PUR/03.07.918 for supply of 120 chassis of buses to be used by DMRC. The said tender was awarded in favour of Tata Motors. The Plaintiff had in the past, provided services of body building of the buses to Tata Motors. DMRC had represented to the Plaintiff that any supply to DMRC would be fully exempted from excise duty. 2. The issue in respect of excise duty has become conflated due to two different adjudications which have taken place. The purchase order issued by DMRC was for a total sum of Rs. 3.24 crores. During the execution of the said purchase order, the Excise Department took a stand that....

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....the excise authorities. Thus, the suit is premature in that sense. 7. In view of the subsequent judgment of the CESTAT granting exemption to Tata Motors qua the chassis, the liability of the Plaintiff would have to be determined. The Plaintiff is thus accordingly permitted to approach the CESTAT placing on record all the subsequent developments post the judgment of the Supreme Court, including the judgment in favour of Tata Motors and seek appropriate rectification/change in the excise duty which it is to deposit in terms of the judgment of the Supreme Court. 8. On 10th January, 2019, learned counsel for the Plaintiff Mr. Prashant Mehta had submitted that the Excise Department is seeking to enforce the demand of Rs. 1.60 crores and is in ....