2005 (5) TMI 419

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..... Shri Gagan Kohli, Advocate, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. Revenue filed this Rectification of Mistake application against the Tribunal Final Order No. 437/2004-NB(C), dated 31-5-2004. 3. The contention of the Revenue is that the Tribunal in the Final Order after taking into facts and circumstances of the case held tha....

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.... Supreme Court to submit that in this case no CL return is filed by the manufacturer. It is a clear case of suppression with intend to evade duty. 5. Learned Counsel appearing on behalf of the assessee submitted that they are undertaking the job work of fabricating/mounting of body on chassis supplied by the manufacturer prior to January, 2001. The Chassis are being received under the Chal....