2010 (2) TMI 555

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..... tainable - - 49 of 2005 - - - Dated:- 4-2-2010 - Ashutosh Mohunta and Mehinder Singh Sullar, JJ.<?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /> Shri Kamal Sehgal, Sr. Standing Counsel, for the Appellant. S/Shri Animesh Sharma for Akshay Bhan, Advocates, for the Respondent. [Order per : Ashutosh Mohunta. J. (Oral)]. - The revenue has i .....

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..... y of the amount as incorporated in the show cause notice and the appeal filed by the concerned respondent was dismissed by the Commissioner (Appeals) vide order (Annexure P2). 4. The respondent filed an appeal before the Appellate Tribunal, which has been allowed, vide Annexure P3, by holding that as the respondent was only doing the job work in the nature of repair work of shelling and grooving .....

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..... all for any penal action? 6. In the present case, the Appellate Tribunal has held that the job work done by the respondent was in the nature of repair work and hence the demand of penalty and interest is not sustainable. Reliance was placed on Ujagar Prints Etc.,Etc. v. Union of India and Others - 1989 (39) E.L.T. 493 (S.C.). 7. We have heard the learned counsel for the parties at length. 8. .....

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