2008 (1) TMI 183

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rvice Tax amount of            Rs.1,82,801/- and equivalent penalty under Section 78 of the Finance Act, 1994 and another penalty of Rs. 1000/- under section 77 of the Act. 2. The appellants were carrying on breaking/crushing of lime stones boulders and transporting the same from the mines. During the period in question, these activities were .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 655 (Tri.-Del.) = 2005 (186) E.L.T. 189 (Tri.-Del.)] (ii) M/s. HPL Chemicals Ltd v. CCE [2006 (197) E.L.T. 324 (S.C.)] (iii) M/s. 20 Microns Ltd. v. CCE [2006 (199) E.L.T. 41 (T)] He also relies on the Board Circular No. 334/4/2006-TRU dated 28-2-2006. 5. We have perused the impugned order and have gone through the facts of the case. The appellants were carrying on breaking/crushing of limes .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X