2004 (1) TMI 209

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..... e of the assessee is against imposition of penalty under Section 11AC and demand of interest under Section 11AB upheld by Commissioner (Appeals) under order dated 16-6-2003. 2. The appellants are engaged in the manufacture of goods falling under Chapters 73 and 84 of the Schedule to the Central Excise Tariff Act, 1985. They also undertake job work and repair on free issue materials received from .....

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..... nt no penalty should have been imposed under Section 11AC nor any interest demanded under Section 11AB. At the time of hearing of the appeal we were taken through the relevant invoices. The nature of the job work done is seen as follows from the Invoice :- "Sugar Machinery parts Shelling grooving of discharges roller assly shaft No. SY-4 DRS. No. YM-704-R-5 Fitted with juice ring as per deta .....

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