2007 (1) TMI 393

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..... Heard both sides. 2. The appellant filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). In this case, demand of Rs. 2,09,111/- was confirmed and equal amount of penalty was imposed. 3. In this case, demand was confirmed after taking into consideration the goods processed by the appellant, which were shown in the records of the appellant as mould trial charges. .....

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..... mould and dies, therefore, the appellants are liable to pay Central Excise duty in respect of these job work charges. 6. In rebuttal, the appellant submitted under bona fide belief the appellants were treating the same as trial charges and in the opinion of the Revenue they are job work charges. The appellants are not liable for any penalty. The appellants are also submitted that the demand is b .....

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