2005 (9) TMI 518

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....ri S.L. Meena, DR, for the Respondent. [Order]. - The brief facts of the case are that the appellants are a SSI industry and are also doing the job work activity like cutting, painting etc. of the transformer tanks. The audit team visited the appellants and during the course of the audit observed that the process carried out by the appellants would amount to manufacture and the appellants ar....

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.... the issue of the Show Cause Notice the imposition of the penalty of the equal amount by the Commissioner (Appeals) is contrary to the settled law by the Larger Bench of this Tribunal in the case of the Machino Montell [2004 (168) E.L.T. 466 (Tri.-LB)]. The learned Advocate also relies upon the case of the Shree Krishna Pipe Industries - 2004 (165) E.L.T. 508 (Kar.) wherein in the identical situat....

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....ng the inputs for doing the job work. The appellants have contested the Show Cause Notice on the ground that they were under bona fide belief that the activity carried out by them would not amount to manufacture more so if they are working under job work procedure. I am of the opinion that the appellants being a SSI industry could have misunderstood the provisions. Further they have accepted their....