2000 (5) TMI 636

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..... Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal filed by M/s. Gajra Gears Ltd., is whether the benefit of Notification No. 58/86 CE, dated 10-2-1986 is available to the Tools manufactured by them and used captively. We heard Shri Ravi Holani, ld. CA, and Shri Jagdish Singh, ld. DR. We find that the show cause notice was issued to the appellants denying th .....

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..... er 82 in the notification refers to the Tools and not to machines, in which the tools are fitted into, the very basis of the show cause notice for denying the notification goes away. The Commissioner has denied the benefit of notification on a completely new ground which is beyond the ambit of the show cause notice which is not permissible. Accordingly, we set aside the impugned order and allow th .....

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