2009 (11) TMI 796

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....t. Shri S.N. Srivastava , SDR, for the Respondent. ORDER These two appeals by the same appellant involve common issues and accordingly, are dealt with by a common order. 2.  Heard both sides. 3.  The relevant facts, in brief, are that the appellants are manufacturers of parts and accessories of motor vehicles as well as cranes and the appellants received bright bars fallin....

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....g of wires out of wire rods does not amount to manufacture cannot be applied to bright bars. Even if the issue can be agitated, the same should have been agitated at the ends of manufacturers of the said bright bars. The appellants have not used the bright bars to draw any wires. The show cause notices issued do not make such allegations. Therefore interfering with the order of the Original Author....

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.... dropping of proceedings by the Original Authority on the show cause notices is justified though the grounds taken by him may not be strictly valid. The Commissioner (Appeals) has set aside the order of the Original Authority. Such setting aside the order of the Original Authority, which was in favour of the assessees, in the normal course can only revive the show cause notices. As pleaded by the ....