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2017 (11) TMI 868 - AT - Central ExcisePenalty - job-work - N/N. 05/2006-CE dt. 01.03.2006 - Held that: - there is no evidence of the appellants mala-fide disclosed in the show cause notice and the appellants activities of conversion of Rail into Swtiches and crossing, out of the material supplied by the Railways, is capable of an interpretation that such activities does not amount to manufacture - the fact of the purchase order itself specified that no excise duty is required to be paid which further strengthened the assessees believe that their activity does not amount to manufacture. In the absence of any evidence to the contrary reflecting upon the assessee's mala-fides, imposition of penalty upon them is not justified - appeal allowed - decided in favor of appellant.
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