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Audi Automobiles V/S Commissioner of Central Excise, Indore


Company & Directors' Information:- N E C C AUTOMOBILES PRIVATE LIMITED [Active] CIN = U74899DL1991PTC043600

Company & Directors' Information:- C M AUTOMOBILES PRIVATE LIMITED [Active] CIN = U50300CH2005PTC028233

Company & Directors' Information:- J P M AUTOMOBILES LIMITED [Active] CIN = U74899DL1995PLC068910

Company & Directors' Information:- K N AUTOMOBILES PRIVATE LIMITED [Active] CIN = U50404OR2013PTC016730

Company & Directors' Information:- J AND K AUTOMOBILES PRIVATE LIMITED [Active] CIN = U50401JK2004PTC002447

Company & Directors' Information:- K. S. AUTOMOBILES PRIVATE LIMITED [Active] CIN = U50300RJ2009PTC028204

Company & Directors' Information:- K N R AUTOMOBILES PRIVATE LIMITED [Active] CIN = U50300WB2006PTC111199

Company & Directors' Information:- CENTRAL AUTOMOBILES PRIVATE LIMITED [Active] CIN = U99999MH1952PTC008750

Company & Directors' Information:- K P AUTOMOBILES PRIVATE LIMITED [Active] CIN = U50404JH2012PTC000824

Company & Directors' Information:- Y J AUTOMOBILES PRIVATE LIMITED [Active] CIN = U50401MP2013PTC031920

Company & Directors' Information:- N S AUTOMOBILES PRIVATE LIMITED [Active] CIN = U50102MH2012PTC226814

Company & Directors' Information:- S K S AUTOMOBILES INDIA PRIVATE LIMITED [Strike Off] CIN = U50100TZ2009PTC014979

Company & Directors' Information:- J D AUTOMOBILES PVT. LTD. [Strike Off] CIN = U34300WB1987PTC042066

Company & Directors' Information:- B K AUTOMOBILES PRIVATE LIMITED [Active] CIN = U50200AP2009PTC064484

Company & Directors' Information:- N. K. AUTOMOBILES PRIVATE LIMITED [Active] CIN = U50102GJ2006PTC049307

Company & Directors' Information:- G M S AUTOMOBILES PRIVATE LIMITED [Active] CIN = U50101DL1997PTC089284

Company & Directors' Information:- N U AUTOMOBILES PVT LTD [Active] CIN = U74899DL1982PTC013126

Company & Directors' Information:- D K AUTOMOBILES PRIVATE LIMITED [Active] CIN = U29246CH1989PTC009607

Company & Directors' Information:- K Y AUTOMOBILES PRIVATE LIMITED [Active] CIN = U50400JK2021PTC012549

Company & Directors' Information:- A K AUTOMOBILES LIMITED [Amalgamated] CIN = U34100WB1984PLC038001

Company & Directors' Information:- A AND S AUTOMOBILES PRIVATE LIMITED [Strike Off] CIN = U51103DL1997PTC085147

Company & Directors' Information:- M. H. AUTOMOBILES PRIVATE LIMITED [Active] CIN = U50200HP2015PTC000946

Company & Directors' Information:- R. K. AUTOMOBILES PRIVATE LIMITED [Active] CIN = U74899DL1995PTC071719

Company & Directors' Information:- R. J. AUTOMOBILES PRIVATE LIMITED [Active] CIN = U50100BR2020PTC047409

Company & Directors' Information:- M R AUTOMOBILES (INDIA) PRIVATE LIMITED [Active] CIN = U34300DL1998PTC094488

Company & Directors' Information:- V. M. AUTOMOBILES PRIVATE LIMITED [Active] CIN = U35911UP1995PTC018136

Company & Directors' Information:- P D AUTOMOBILES PRIVATE LIMITED [Active] CIN = U50400RJ2021PTC074633

Company & Directors' Information:- A R AUTOMOBILES PRIVATE LIMITED [Strike Off] CIN = U50404PY2011PTC002555

Company & Directors' Information:- K P V AUTOMOBILES PVT LTD [Active] CIN = U50300KL1991PTC006035

Company & Directors' Information:- J B S AUTOMOBILES PRIVATE LIMITED [Strike Off] CIN = U34101OR2005PTC008397

Company & Directors' Information:- S. N. S. AUTOMOBILES PRIVATE LIMITED [Active] CIN = U50500WB2018PTC224868

Company & Directors' Information:- INDORE AUTOMOBILES PRIVATE LIMITED [Strike Off] CIN = U34100MP2008PTC020174

Company & Directors' Information:- M P AUTOMOBILES PVT LTD [Strike Off] CIN = U50404MP1957PTC000842

Company & Directors' Information:- THE CENTRAL AUTOMOBILES LTD [Strike Off] CIN = U34300KA1950PLC000670

Company & Directors' Information:- G. E. AUTOMOBILES PRIVATE LIMITED [Active] CIN = U50400DL2018PTC341171

Company & Directors' Information:- P K AUTOMOBILES PVT LTD [Strike Off] CIN = U50300UP1979PTC004841

Company & Directors' Information:- P L AUTOMOBILES PRIVATE LIMITED [Active] CIN = U50300RJ2014PTC046516

Company & Directors' Information:- S G K R AUTOMOBILES PRIVATE LIMITED [Active] CIN = U60210TN1960PTC004283

Company & Directors' Information:- N R AUTOMOBILES PRIVATE LIMITED [Strike Off] CIN = U50400MH2014PTC255882

Company & Directors' Information:- S. N. J. AUTOMOBILES PRIVATE LIMITED [Active] CIN = U50400MH2017PTC299238

Company & Directors' Information:- M R K AUTOMOBILES PRIVATE LIMITED [Strike Off] CIN = U50102UP2011PTC045868

Company & Directors' Information:- I B AUTOMOBILES PRIVATE LIMITED [Strike Off] CIN = U29253DL2008PTC172205

Company & Directors' Information:- T K AUTOMOBILES PRIVATE LIMITED [Active] CIN = U74899DL1984PTC017940

Company & Directors' Information:- V R AUTOMOBILES PRIVATE LIMITED [Active] CIN = U34200DL2007PTC170076

Company & Directors' Information:- K T AUTOMOBILES PVT LTD [Strike Off] CIN = U99999UP1959PTC002730

Company & Directors' Information:- M B AUTOMOBILES PVT LTD [Strike Off] CIN = U35923WB1966PTC026743

Company & Directors' Information:- B M AUTOMOBILES PRIVATE LIMITED [Strike Off] CIN = U50200DL2007PTC162611

Company & Directors' Information:- H A AUTOMOBILES PRIVATE LIMITED [Strike Off] CIN = U34102DL2007PTC163030

Company & Directors' Information:- P A AUTOMOBILES PRIVATE LIMITED [Strike Off] CIN = U34101DL2007PTC161483

Company & Directors' Information:- K G AUTOMOBILES PRIVATE LIMITED [Strike Off] CIN = U34200DL2007PTC162859

Company & Directors' Information:- P R AUTOMOBILES PRIVATE LIMITED [Strike Off] CIN = U34201DL2007PTC161053

Company & Directors' Information:- AUTOMOBILES PVT. LTD. [Strike Off] CIN = U99999DL2000PTC000916

    Final Order Nos. A/52746-52748/2017-EX(DB) in Appeal Nos. E/58188-58189 and 58222/2013

    Decided On, 05 April 2017

    At, Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi

    By, THE HONORABLE JUSTICE: DR. SATISH CHANDRA
    By, (PRESIDENT) AND THE HONORABLE JUSTICE: ASHOK K. ARYA
    By, MEMBER

    For Petitioner: Amit Jain, Advocate And For Respondents: M.R. Sharma, DR



Judgment Text


1. All the present appeals are filed against the Order-in-Original No. 5/Commr/CEX/2013, dated 20-3-2013 passed by the Commissioner of Central Excise, Indore. The period in dispute is 1-11-2004 to 31-3-2007. This is the second round of litigation before this Tribunal. Earlier the Tribunal vide order dated 2-1-2012 (Appeal Nos. E/100 to 102 of 2009) has observed that:

"4. In view of the above, we set aside the impugned order and remand the matter to Commissioner for deciding the issue of limitation and consequent penalty...."
2. In compliance with the aforesaid direction of the Tribunal, the Commissioner has examined the issue again and passed the impugned order dismissing the appeal of the assessee-appellants. Being aggrieved, the assessee-appellants have filed the present appeals.

3. With this background, we have heard Shri Amit Jain, learned counsel for the assessee-appellants and Shri M.R. Sharma, learned DR for the Department.

4. Shri Amit Jain, learned counsel for the assessee-appellants submits that on merits, at the relevant time, the issue involved in the present appeals was against them as per the decision of the Larger Bench of this Tribunal in the case of Eicher Motors Ltd. v. CCE, Indore : 2008 (228) E.L.T. 43 (Tri.-LB), so the matter was argued on limitation and the Tribunal has passed the above-mentioned direction. He further submits that the impugned order is non-speaking and extended period cannot be invoked in the instant case. He also relied upon the Board Circular F. No. B.3/1/2003-TRU, dated 18-6-2003 wherein it was mentioned that by following the decision of the Hon'ble Supreme Court in the case of Ujjagar Prints v. Union of India : 1989 (39) E.L.T. 493 (S.C.), notional profit of 15% was not required to be added in such cases as the same is considered to be already taken care of within the job charges. Lastly, he made a request that the impugned order may kindly be set aside as extended period was wrongly invoked in the instant case.

5. On the other hand, Shri M.R. Sharma, learned DR for the Department, has justified the impugned order. He also submits that the assessee-appellants knowing fully well that the duty is payable @ 110% of the cost of production supplied by M/s. Eicher Motors Ltd. He also submits that the assessee-appellants has added this duty in the case of M/s. Tata Motors, but the same was not added in the case of M/s. Eicher Motors Ltd. as has already been observed by the Commissioner in his impugned order in para 18.3.

6. We have heard both sides at length and perused the available record. The issue involved in the instant case is limited to extended period of limitation. From the record, it appears that the plea of the assessee-appellants is that the extended period cannot be initiated as the entire demand is time-barred. But the fact remains that the show cause notice dated 30-4-2008 was issued for the motor vehicles cleared by the noticee No. 1 during the period 1-11-2004 to 31-3-2007. From the record, it also appears that the statements of the assessee-appellants were recorded by the Officers in the month of December, 2005 and the notice was issued on 30-4-2008. The Apex Court in the case of Commissioner of Central Excise, Mumbai v. Kalvert Foods India Pvt. Ltd : 2011 (270) E.L.T. 643 (S.C); and Commissioner of Central Excise, Visakhapatnam v. Mehta & Co : 2011 (264) E.L.T. 481 (S.C), observed that in case of suppression, extended period of limitation is invocable.

7. In the instant case, it was well within the knowledge of the assessee-appellants that the duty is paya

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ble @ 110%. Thus, the notice was issued correctly invoking the extended period of limitation. When it is so, then without going into the merits of the case, we find no reason to interfere with the impugned order which deals only on limitation. Hence, the order passed by the Commissioner (Appeals) is hereby upheld. In the result, all the appeals filed by the assessee-appellants are dismissed.
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