9911796707
TMI Blog2008 (12) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 and Shri Amar Singh, Chief Commissioner of Central Excise, Ranchi Zone. While Shri Saran has put the date as 16-4-08 under his signature, the other Commissioner has put an undated signature. In earlier occasions, we have noticed that both these persons were not duly appointed as Chief Commissioners, for which Review Orders passed by them were fatal for lack of jurisdiction, since no appointment of such persons was made by the process know ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cuments 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 learned Adjudicating Authority, he arrived at a decision contrary to the law holding that the work executed was management, maintenance and repair work. 4.2 Learned Counsel drew our attention to page 81 (Annexure-IV) of the paper-book showing the model of bill prepared and submitted to the ONGC for the claim against work done. That model clearly indicates nature of work with the price-table for such work. That also indicates that the Assessee-Appellant ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osition 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 detailed table showing various amounts paid to the Assessee-Appellant by ONGC for the period from July, 2003 till April, 2006. While the table throws light on different types of payments, the learned Adjudicating Authority has whispered nothing about the nature of payments made on each occasion as exhibited by the Table. Had the nature of payment been tested, that would have thrown light as to nature of service provided or work done. We have particularly examined the fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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