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2016 (6) TMI 359 - DELHI HIGH COURT

2016 (6) TMI 359 - DELHI HIGH COURT - 2016 (43) S.T.R. 344 (Del.) - Imposition of penalty by the Settlement Commission - Job work activity undertaken by the Petitioner - Paying service tax for the said period - department took the stand that the job work activity undertaken by the Petitioner amounts to manufacture and not service and that the Petitioner was required to pay excise duty - Held that:- there was no justification for the Settlement Commission to have imposed a penalty of ₹ 30,0 .....

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against the penalty already paid by the Petitioner, shall be refunded to the Petitioner within one month from today. - Petition disposed of - W. P. (C) 1013/2016 - Dated:- 10-5-2016 - S. Muralidhar And Vibhu Bakhru, JJ. For the Petitioner : Mr. V. S. Negi, Advocate For the Respondent : Mr. Dev P. Bhardwaj, CGSC for R-1. Mr. Satish Kumar, Senior Standing counsel For R-2. ORDER 1. The Petitioner is aggrieved by the impugned order dated 22nd September 2015 passed by the Customs, Central Excise &am .....

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e factory of the Petitioner and took the stand that the job work activity undertaken by the Petitioner amounts to manufacture and not service and that the Petitioner was required to pay excise duty. The Petitioner then got itself registered under Central Excise Act, 1944 ('CE Act') on 17th January 2014. This was followed by a show cause notice dated 12th December 2014 being issued to the Petitioner demanding central excise duty for the period 1st April 2013 to 13th January 2014. 3. It wa .....

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