MAESTRO MOTORS LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THESE are four appeals arising out of a common Order -in -Original No. 22/2003 dated 19 -12 -2003 by which the Commissioner (Central Excise) has determined the assessable value of cars manufactured by M/s. Maestro Motors Ltd. and confirmed demand of Central Excise duty against them and imposed penalties on all the appellants besides disallowing the Modvat credit, confirming the demand on other counts and confiscating engine and its accessories with an option to redeem the same on payment of redemption fine.

(2.) SHRI Krishna Kant, learned Advocate, submitted that M/s. Maestro Motors Ltd., Appellant no. 1, manufacture motor vehicles; that they had appointed M/s. Dolphin Motors as their distributors, who in turn, have the net work of dealers for the cars; that the searches was carried out against them on the following counts: