COMMISSIONER OF CENTRAL Vs. KAILASH AUTO BUILDERS LTD.

JUDGEMENT

(1.) THIS is a Revenue's appeal against the Order -in -Original No. 33/2002 dated 31.12.2002 by which show cause notice issued to the assessee proposing denial of benefit of Notification No. 4/97 CE dated 1.3.1997 as amended by subsequent Notification Mos. 5/98 dated 2.6.98, 5/99 CE dated 28.2.99, 6/2000 C. Ex dated 1.3.2000 and 3/2001 CE. dated 1.3.2001. The Commissioner after due consideration of the assessee's plea, he has noted that the activity of body building work was carried out when the duty paid chassis received by the assessee from chassis manufacturers. The Commissioner noted that the facts of the case were identical with the issue decided by the Tribunal in the case of Maniar and Co. v. CCE, Ahmadabad in the assessees favour. Applying ratio of the cited judgment, he dropped the proceedings and held that the assessee is eligible for benefit of the Notification. The findings recorded by the Commissioner in Paragraphs 42 to 49 of the impugned order are re -produced herein below:

(2.) THE learned JDR submits that the grounds distinguishing the judgment should be accepted and the benefit of notification has to be denied to the assessee.

(3.) ON the other hand, the learned Counsel took us through the facts of the present case vis -a -vis ruling of the Tribunal in Maniar and Company's case (supra) and submits that fresh grounds raised by the Revenue in the appeal cannot be accepted. He submits that this grounds were not a subject matter in the show cause notice and therefore, fresh grounds cannot be accepted in terms of the Apex Court judgment rendered in the case of Gujarat State Fertilizers Co. .