2005 (5) TMI 419

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..... 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 that there is no allegation of suppression, mis-statement or suppression of f .....

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..... urer. 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 Challan issued under Rule 57-F(4) of the Central Excise Rules and, thereafter, they were r .....

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