2018 (8) TMI 1215

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....hri Bhanu Kiran, Asst. Commissioner/AR for the Respondent ORDER [Order per: M.V. Ravindran] 1. This appeal is against Order-in-Appeal No.60/2009 (H-IV) CE, dated 21.12.2009. 2. Heard both sides and perused the records. 3. The issue that falls for consideration in this appeal is that appellant being manufacturer of Nozzles (8409 99 20), Injectors (8409 99 30), Pumps  (8413 30 10....

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....n automobiles only and are used for various other applications. The adjudicating authority did not agree with the contentions raised and confirmed the demands so raised along with interest and imposed penalties. The first appellate authority in the impugned order also did not agree with the contention of the appellant and differing with the views of earlier Commissioner (Appeals) held view that th....

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....smissed the appeals on mandatory limit and in some cases since the amounts involved is meagre, revenue did not file any appeal. He submits that both the lower authorities have gone beyond the show cause notice in as much that the first appellate authority has regarded that appellant had cleared these parts to automobile dealers who had sold the same on payment of VAT which indicates that the items....

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....tationary diesel engines meant for drawing water, for generating power and for automobiles and tractors. In the show cause notice, there is no allegation or any relied upon document to indicate that the allegation was made that these products are sold by automobile dealers, hence, they would fall under parts of automobiles. In our view, both the lower authorities were in error in traversing beyond....