https://www.taxtmi.com/caselaws?id=52786 The challenge against the imposition of penalty under Section 11AC and demand of interest under Section 11AB was upheld by the Commissioner (Appeals). The appellants, engaged in manufacturing goods and undertaking job work, contended that the legal precedent cited was not applicable to their case. The appeal established that the job work undertaken was indeed in the nature of repair work, justifying the appellants' position. Consequently, the demand of penalty and interest was deemed unsustainable, leading to the setting aside of the impugned order to the extent challenged, and the appeal was allowed accordingly. en-us Tue, 27 Jan 2004 00:00:00 +0530 Thu, 07 Oct 2010 17:49:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52786 The challenge against the imposition of penalty under Section 11AC and demand of interest under Section 11AB was upheld by the Commissioner (Appeals). The appellants, engaged in manufacturing goods and undertaking job work, contended that the legal precedent cited was not applicable to their case. The appeal established that the job work undertaken was indeed in the nature of repair work, justifying the appellants' position. Consequently, the demand of penalty and interest was deemed unsustainable, leading to the setting aside of the impugned order to the extent challenged, and the appeal was allowed accordingly. Case-Laws Central Excise Tue, 27 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52786