TMI Blog2008 (8) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for short, "the Tribunal"), raising the following substantial questions of law :- "(i) Whether findings of the Tribunal in para 12(i) of the order are erroneous, presumptive and contrary to facts established on documentary evidence on record and therefore, need to be corrected and interfered with by this Hon'ble Court? (ii) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1985?" 2. Briefly, the facts are that a show cause notice was issued to M/s. Kobe Suspension Company Private Limited, Faridabad, Smt. Kukky Uberoi, proprietor of M/s. Kavantry Spring Fabrication Company and Kulbir Singh Uberoi, Managing Director of M/s. Kobe Suspension Company Private Limited with the allegation of evasion of excise duty. It was on the basis of an intelligence report received ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or short, 'the Act'). A personal penalty of Rs. 5 lacs was imposed on Smt. Kukky Uberoi, proprietor of appellant no. 1 under Rule 209A of the Central Excise Rules, 1944. 3. In Appeal, the Tribunal while upholding the order passed against appellant no. 1 directed recalculation of the duty by holding that appellant no. 1 was entitled to the benefit of Cenvat credit on the raw material used in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the challan vide which the goods were sent to M/s. V. Jai Auto Industries for job work clearly mentioned different leaf springs. The bill raised by M/s. V. Jai Auto Industries is only for the purpose of job work. The assessee purchased lubricating oil which is, in fact, used for manufacture of leaf springs for quenching otherwise the assessee was not engaged in trading thereof. In fact, by creatin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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