2010 (2) TMI 555

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..... for Akshay Bhan, Advocates, for the Respondent. [Order per : Ashutosh Mohunta. J. (Oral)]. - The revenue has impugned the order dated 13-1-2004 [2004 (169) E.L.T. 61 (Tri.-Del.)] (Annexure P3) passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi, vide which, the order passed by the Commissioner (Appeals) was set aside. 2. The respondent undertakes the job work and repair on .....

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..... ding that as the respondent was only doing the job work in the nature of repair work of shelling and grooving of discharges roller, therefore, they were not liable to pay any duty. However, as the duty imposed on the respondent was not challenged, therefore, only the penalty and interest portion were set aside. It is pertinent to mention here that the respondent has challenged only the imposition .....

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..... ers - 1989 (39) E.L.T. 493 (S.C.). 7. We have heard the learned counsel for the parties at length. 8. A perusal of the judgments in Ujagar Prints’s case (supra) as well as Saraswati Industrial Syndicate Ltd. v. Union of India and Others - 1985 (20) E.L.T. 251 (P & H) shows that no penalty or interest is leviable, when the concerned Firm doing only the job of repair work. Therefore, it is held th .....

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