2009 (7) TMI 80

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..... under Central Excise Act, 1944 and such fact is clear from the show cause notice - He submits that there is no document showing repair and maintenance carried out by the appellant and nothing has been brought on record to make such allegation against the appellant – Held that - There is nothing on record to show the manner how activities were carried out by the appellant to conclude that repair an .....

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..... e 34 of the appeal folder. The consideration received by the appellant during the impugned period related to job work and that is appearing at page 37 to 39 of the appeal folder, which are Profit and Loss Account for the year 2004-05 and 2003-04 respectively. He submits that there is no document showing repair and maintenance carried out by the appellant and nothing has been brought on record to m .....

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..... appellant claiming that job work was done and charges for the same was received. Concurrent findings of both the authorities go against the appellant for which adjudication need not be interfered. 3. Heard both sides and perused the record. 4. There is nothing on record to show the manner how activities were carried out by the appellant to conclude that repair and maintenance charges wer .....

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