2024 (2) TMI 1015

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.... J Vyas , Advocate for the Appellant Shri Sanjay Kumar , Superintendent ( AR ) for the Respondent ORDER RAMESH NAIR Brief facts of the case are that the Appellant M/s Electrotherm India Ltd. is engaged in the business of production and clearances of Finished Excisable Goods. The Appellant is manufacturing Electrically Operated Vehicles named Yo-Bikes by assembling various Parts, compon....

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....nalties and charging interest on the Appellants in so far alleging that the Appellants have suppressed relevant facts from the Department in order to evade any payment of Automobile Cess when the entire case rises from the audit and it is a fact on record that the Appellants have already paid cess for the period February 2010 to February 2011 under protest. He further submits that their product Yo....

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.... 3. Shri Sanjay Kumar, Learned Superintendent (AR) appearing on behalf of Revenue reiterates the findings on the impugned order. 4. We have considered the submissions made by both the sides and perused the material on record. We find that the appellant is assembling various parts and components in order to produce Yo-Bikes falling under the chapter heading 87 which qualifies for exemption vi....

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....tire demand for automobile cess has been raised from the Audit Objection and records maintained by the Appellant which goes on to show that the department never raised any objection regarding non-deposit of automobile cess even when the cess was paid by the Appellant under protest. Therefore it cannot be denied that the Department had enough time to investigate for the purpose of levy of cess. We ....