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TMI Blog2008 (12) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... jan Satapathy, Member (T) and Shri D.N. Panda, Member (J) Shri K.P. Singh, SDR, for the Appellant. Shri R.G. Seth, Advocate, for the Respondent. [Order per: D.N. Panda, Member (J)]. - Both Revenue and the Assessee are in Appeal. The Revenue's Appeal is in S.T.A. No. 81/08 and the Assessee's Appeal is in S.T.A. No. 88/08. 2. Revenue has come in appeal against non-imposition of penalty under Sections 76 and 77 of the Finance Act, 1994 (here in after referred to as 'the Act') and also against non-imposition of penalty under Section 78 of the Act. Such an Appeal of the Revenue was filed in terms of Review Order No. ST-08/Review/CCO/SH/2008 dated Nil, passed by Shri H.K. Saran, Chief Commissioner of Central Excise, Shillong Zone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lving interpretation of provision of law. 4.1 Shri R.G. Seth, learned Advocate appearing on behalf of the Assessee Appellant submitted that the Assessee Appellant executed a Contract with O.N.G.C. with the Scope of Work defined under Annexure-III to the Agreement. Such a document was stated to be available in page 77 of the paper-book. The learned Counsel categorically submitted, inviting our attention to page 132 of the paper-book, that relevant documents such as copies of bills, details of receipts and payments, copies of Bank Statements, copies of Ledger Accounts of ONGC and copies of Contract signed with ONGC - were submitted before the learned Adjudicating Authority. Even though whole set of documents were made available to the lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd appreciating that there was a confusion of interpretation of law, such an assessment is unsustainable. 5. Shri K.P. Singh, learned S.D.R. appearing for the Revenue submitted that the assessment was done by an elaborate Order considering the Agreement available in the Appeal Folder itself. The Authority found that whole work was in the nature of management, maintenance and repair for which the assessment was rightly done. Revenue being aggrieved for no imposition of penalty, Appeal was filed by Revenue. 6.1 Heard both sides and perused the Record. 6.2 We have gone through various documents to which our attention was drawn in the course of hearing as aforesaid. We have also gone through page 106 of the paper-book, which is a de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be confronted to the Assessee and following due process of law as well as making thorough examination of relevant documents, evidence on record and also considering all legal submissions of the Assessee-Appellant, he shall pass a reasoned and speaking order by 31st March, 2009. We order accordingly. 6.4 Since we have noticed that a huge demand having been raised by the impugned Order, the above time frame has been fixed to meet the end of justice. Therefore, it shall be the duty of both sides to co-operate with each other without unnecessary adjournments and to bring the re-adjudication to an end following aforesaid directions. (Operative part of the Order with reasons of decision was pronounced in the open court on 15-12-2008) - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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