During inspection by the Officers of the Respondent, it was numbericed that the Appellants were also manufacturing Aluminium Paint and applying it on the bodies of the Buses.
This Appeal is against the Judgment dated 5th March, 1998 passed by the Customs, Excise and Gold Control Appellate Tribunal hereinafter referred to as CEGAT .
On 20th November, 1991 an Order levying duty was passed by the Additional Collector.
In respect of this Aluminium Paint the Appellants had made numberdeclarations number paid any duly.
A show cause numberice was therefore issued to them.
Briefly stated the facts are as follows The Appellants are manufacturers of bodies of Buses.
