2009 (8) TMI 881

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..... uneja, Jt. CDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  After dispensing with the condition of pre-deposit of Rs. 11,924/- and penalty of equal amount, we proceed to decide the appeal itself. As per facts on record, the said duty stand confirmed against the appellant on the charges of undervaluation of the repairing of the transformers. It is seen that the appellant .....

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..... we find that though the Assistant Commissioner makes some observations as regards the activity being undertaken by the appellant on the returned transformers but he has not come to any categorical finding that such activity amounts to manufacture. In fact, he has observed that inasmuch as the assessee was paying duty on the job done by them holding the contention that it is amounting to manufactur .....

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