2025 (6) TMI 1354

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....andna, Advocate for the Appellant Shri V.R. Pavan Kumar, AR for the Respondent ORDER [ Order per : A. K. JYOTISHI ] M/s MG Automotives Pvt Ltd (hereinafter referred to as the appellant) are in appeal against OIA dt.13.05.2013 passed by the Commissioner (Appeals) (impugned order), whereby, the OIO dt.31.12.2012 was upheld. 2. The issue, in brief, is that they are manufacturers of motor veh....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fide belief that NCCD was not leviable on their goods in view of various clarifications issued by the Board as well as certain judgments in this regard. He is relying on the Circular No.60/1/2006-CX dt.13.01.2006 especially inviting the attention to Para 5. He further invites attention to the judgment of the Coordinate Bench in the case of Tatra Trucks India Ltd Vs CCE, Chennai [2008 (227) ELT 269....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ate Bench of the Tribunal in 2007 itself in the case of CCE, Guntur Vs Virat Crane Industries Ltd [2007 (208) ELT 262 (Tri-Bang)] and there should not have been a bonafide belief for them to entertain an opinion that NCCD is not applicable. He further submits that department issued SCN and vide Para 4.1 to 4.5, it has been brought out that appellant had misdeclared the clearances of vehicles as 'M....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tence. 7. However, on the issue of limitation, we find that during the relevant period, there were contradictory views and judgments on this issue. While one set of judgments was of the view that NCCD is covered within the ambit of exemption notifications, whereas, another set of judgments was that NCCD is not exempted unless specific notification for exemption is issued for NCCD. During the rele....