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TMI Blog2009 (11) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... able. Question of interpretation of law caused confusion to both sides. Case not to be held of intention to evade tax. Thus no penalty imposable. - ST/619/2007-Cust(Br) - ST/266/2009(PB), - Dated:- 3-11-2009 - S/Shri M. Veeraiyan, Member (T) and D.N. Panda, Member (J) REPRESENTED BY: Shri Atul Gupta, Company Secretary, for the Appellant. Shri Sansar Chand, SDR, for the Respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of ropes, Cleaning of wagon open/BCN/BCX, Cleaning of CRT/CSI, writing and tying of labels to 10% of bags to be loaded in wagons. Writing includes destination, consignee name, quantity etc. on the label, P/F MS rivets on wagon doors, apply grease/putty on open/BCX/BCN wagon to make it water tight, Apply grease/putty on CRT/CSI wagon to make it water tight. All these activities including interna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ensively pleas of both the sides and analysed the factual aspects of the nature of the contract executed. There is no second opinion as to tax liability incurred by the Appellant. To say so, we follow our decisions earlier made and specifically go through the order of the Tribunal passed by this Bench in the case of Singh Brothers v. CCE reported in 2009 (14) S.T.R. 552 and also considered the pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be reduced to the normal period of limitation, which has also been held by Tribunal in similar such case as is patent from para 7 of the Singh Brothers case (supra). Therefore, ld. Adjudicating Authority shall re-determine the tax liability only for the normal period. 5. Coming to the question of penalty, we rely on earlier decision in Singh Brothers case (supra) and for the rationale appearin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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