M/S Eicher Motors Limited vs Cce, Indore on 31 October, 2016
3. We have considered the contention of both sides. It has been fairly conceded by ld. Advocate for the appellant that on merits the issue of liability to duty stands settled against the appellant vide CESTAT order in the cases of Audi Automobiles (supra) and Hywa (India) Pvt. Ltd. (supra). Therefore, the duty and interest are recoverable. However, in both the judgments the Tribunal has clearly stated that in view of the facts and circumstances in those cases which are similar to the facts and circumstances in the present cases) no penalty was warranted. As regards the contention of the ld. DR that the appellant had entered into a colourable arrangement to evade duty, we would like to observe that CESTAT in aforesaid two judgments had taken into account the circumstances obtaining in those two cases and found imposition of penalty unwarranted and therefore to uphold penalty in these cases involving similar circumstances would be tantamount to showing disrespect to the judicial precedents.