Bhan, J. - (1.) The assessee-appellant is, inter alia, engaged in the manufacture of chassis for various models and parts thereof falling under Chapter 87 of the Central Excise and Tariff Act, 1985 (for short "the Tariff Act") at its factory at Jamshedpur.
(2.) The appellant manufactures motor vehicles of various models. For each model the parts are according to its configuration and technical specifications and the price is also declared accordingly to the department. In other words, the value of the chassis depends upon its firments. All the chassis in question had been actually fitted with Engine No. 697 NA and Gear Box GBS 40. There is no dispute on this factual position between the parties.
(3.) The appellant submitted the price list dated 1.11.1994 and 1.4.1995 wherein it was mentioned that the chassis of model No. 1612 is fitted with engine No. 692 DI engines and GBS 30 gear box whereas the chassis in question were fitted with engine No. 697 NA and gear box GBS 40. Relying on these price lists, Department raised differential demand and issued show cause notices to the appellant dated 22nd June, 1995, 4th July, 1995 and 1st November, 1995. In these notices, it was assumed that the appellant has collected Rs.15,290/- per chassis over and above the value declared in the price lists. This demand was confirmed by the Commissioner-respondent. Against the order of the respondent, the appellant filed appeals before the Tribunal.;