2010 (5) TMI 441

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.... Assistant Collector had cancelled the approved price list and the revised ground plan respectively as also the consequential show cause notices issued to the respondent-assessee. While deciding the appeals in favour of the assessee, the High Court has placed reliance on the decision of this Court in Union of India and others v. J.G. Glass Industries Ltd. and others [(1998) 2 SCC 32 = 1998 (97) E.L.T. 5 (S.C.)]. 2. The assessee carries on the business of manufacturing glassware as also the process of colour printing and decoration of the glassware so manufactured. It appears that based on trade notice No. MP/24/80 dated 8th February 1980, which in turn was based on tariff advice No. 2/80 dated 4th January 1980, the assessee pleaded....

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....n and set aside both the said orders. Aggrieved thereby, the revenue is before us in these appeals. 5.We have heard learned counsel for the parties. 6. Mr. Bhatt, learned senior counsel appearing on behalf of the revenue, has submitted that since in the present case the assessee had taken the matter directly to the High Court by way of a writ petition, the High Court accepted the stand of the assessee that the activity of decoration etc. was being carried out in a separate premises without any verification of the stand of the assessee. Learned counsel thus, contends that the ratio of the decision of this Court in J.G. Glass Industries Ltd. and others (supra) is not applicable on the facts of the present case. 7.We are unable ....