M/S. Swaraj Mazda Ltd vs Commissioner Of Central ...

The Supreme Court addressed the applicability of exemption Notification No.462/86-CE dated 09th December 1986 concerning excise duty on chassis fitted with engines for Light Commercial Vehicles (LCVs). The Court held that the matter should be remitted to the Tribunal for a fresh decision, as the Tribunal had not recorded any findings on the relevant clarifications issued by the Department under Notification No.463/86-CE. The appeals were allowed, and all contentions were left open for consideration by the Tribunal.