2005 (2) TMI 679

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...., for the Appellant. Shri Randhir Singh, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - In these 3 appeals filed by M/s. Amar Coach Builders & Ors, arising out of three different orders-in-appeal, the common issue involved is whether the appeal can be filed by Revenue on the point which was neither mentioned in the show cause notice nor decided by the Adjudicating Auth....

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....holding that they had rightly paid the duty; that the Commissioner Central Excise reviewed the said Order-in-original and directed the Dy. Commissioner to file appeals before the Commissioner (Appeals) on the ground that the bodies fabricated on chassis are classifiable under Heading 87.07 in view of the decision of the Supreme Court in the case of CCE v. Ram Body Builders, 1997 (94) E.L.T. 442 (S....

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....at the body fabricated on the chassis are classifiable under heading 87.07 and as the Notification No. 162/86 provides concessional rate of duty to motor vehicles falling under heading 87.02 only, the said benefit is not available to the Appellants; that once the Supreme Court has laid down the bodies as classifiable under heading 87.07 the department is justified in filing the appeal before the C....

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....l the Appellants. Now the department is making out a completely new case by filing the appeal before the Commissioner (Appeals) as the grounds of appeal are relating to the classification of the impugned product. It is settled law that a new case cannot be made in appeal proceedings. It is not open to the Commissioner to travel beyond the scope of show cause notice and order filing of an appeal, p....