2015 (10) TMI 437 - SCH - Central Excise

Job work - Exemption - Demand - Valuation (Central Excise) - Limitation - Suppression of facts - Confiscation and penalty - Held that - appellant had given an undertaking that it would be using the transformer oil for manufacturing of its own final products and the said undertaking has been breached by the appellant inasmuch as the transformer oil was used for repairs of old and used transformers. On these facts, all the authorities below have taken consistent stand against the appellant and on the facts of this case, we do not deem it proper to interfere with the stand taken. - Decided against assessee.

Summary

The Supreme Court dismissed Civil Appeal No. 1322 of 2005 as the appellant breached an undertaking regarding the use of transformer oil. The Court also dismissed Civil Appeal No. 8048 of 2009 due to the small amount involved and the absence of any substantial legal question.