COMMISSIONER Vs. DRD BODY TECHS INDIA PVT. LTD.

JUDGEMENT

(1.) This appeal is filed under sub-Section (1) of Section 35H of the Central Excise Act 1944 challenging the Final Order No.A/30845/2020 dt.21.02.2020 passed by the Customs, Excise and Service Tax Appellate Tribunal, Regional Bench, Hyderabad(for short 'CESTAT').

(2.) The Revenue preferred this Appeal and the respondent is M/s DRD Body Tech's (India) Pvt. Ltd.

(3.) The respondent is engaged in body building i.e., it procures chassis manufactured by M/s Ashok Leyland and builds the body completing it into a truck for the customers. The respondent is registered with the Central Excise Department and filing ER-1 returns and paying central excise duty.