9911796707
TMI Blog2008 (8) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal against the order dated 11-4-2008 passed by 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se Duty under the Central Excise Tariff Act, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 11AC of the Central Excise Act, 1944 (for 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 Cenva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame to the notice of the Department that 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 engage ..... X X X X Extracts X X X X X X X X Extracts X X X X
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