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TMI Blog2011 (9) TMI 506X X X X Extracts X X X X X X X X Extracts X X X X ..... nd being time barred is raised - Held That:- Deposit only 25% of the demand as a precondition of the appeal where no hardship is pleaded before Tribunal or Court is justified. - Central Excise Appeal No. 236 of 2011 - - - Dated:- 20-9-2011 - Sunil Ambwani, Kashi Nath Pandey, JJ. A.P. Mathur for the Appellant S.P. Kesarwani for the Respondent JUDGEMENT We have heard Shri A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A.P. Mathur has relied upon judgment of Delhi High Court in Krishna and Company vs. Union of India and others 1987 (31) E.L.T. 884 (Delhi) and the judgment of this Court in Taj Beverages (P) Ltd. Agra v. Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi and another 1992 (38) ECR 497 (Allahabad). It is submitted that in these cases, it was held that where the plea of demand being tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of "maintenance or repair" or as claimed by him or in the category of "reconditioning", which according to the appellant in view of the judgment of Punjab and Haryana High Court in Saraswati Industries Syndicate 1985 (20) ELT 251, was not subject to excise duty. We have considered the submissions and find that the limitation was extendable under the proviso to Section 11AC of the Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtaken job work/maintenance/repair in regard to shelling, deshelling and reshelling of old and worn out Sugar Mill Rollers supplied by various sugar mills on contracts or agreements in addition to collection of labour charges for machining etc. on which they have not paid any central excise duty prior to October, 2004. Both the Adjudicating Authority as well as Appellate Authority have conside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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