2004 (2) TMI 695

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..... ORDER After dispensing with the condition of pre-deposit of penalty amount, inasmuch as the appellant had deposited the entire amount of duty along with interest, I take up the appeals itself for final disposal with the consent of both the sides. 2. The appellant are challenging the imposition of personal penalty upon them under the provisions of Section 76, 77 of the Finance Act, 1994. .....

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..... awing and commissioning work is not to be treated as consultancy contract by vivisecting and subjecting part of it to tax. The said decision has subsequently been followed in the case of Larsen Toubro Ltd. v. CCE, Cochin - 2004 (174) E.L.T. 322 (Tri.) = 2004 (60) RLT 505 (CESTAT-Delhi). The applicability of the above decisions to the appellants activities is required to be examined by the autho .....

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