2009 (3) TMI 664

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....uve, Advocate, for the Respondent. [Order]. -  M/s. Jyoti CNC Automation Pvt. Ltd. are engaged in the manufacture of CNC Turning Machines falling under Chapter sub-heading No. 84581100 & 84571020 of the First Schedule to the Central Excise Tariff Act, 1985. The said assessee is holding Central Excise registration No. AABCJ1947RXM001. 2. During the course of audit, it was observe....

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....me, the assessee vide their letter dated 30-8-2006 stated that though the job carried out by them was a precision job, the same was done in short period and the bills were paid by their parties on spot so they have not maintained the details of name and address of the parties. They also stated that large numbers of parties were coming for such job. 4. The assessee even failed to produce th....

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....tion the name & address of the parties in their cash vouchers and they had not maintained any document or register other than cash voucher for performing such job work. The assessee, vide letter dated 21-3-2006 stated that they had performed various work like machining and turning. 5. After adjudication and appeal proceedings, both the lower authorities held that demand for duty cannot be ....