2007 (10) TMI 160

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....(T)]. - This appeal has been filed against Order-in-Appeal No. 175/2005 dated 13-9-2005 passed by the Commissioner of Central Excise (Appeals), Bangalore. 2. In the impugned order, the Commissioner has demanded excise duty to the tune of Rs. 1,74,400/- under Section 11A of the Central Excise Act. Equal penalty under Section 11AC has been imposed. Interest under Section 11AB of the Central Excis....

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....is case is on the department and Revenue should establish that they had undervalued the goods manufactured by them to the extent of the above charges. Further he pointed out that in respect of the same invoices the Mumbai Commissionerate has issued a show cause notice dated 9-4- 2003 which is much prior to the present show cause notice which is dated 1-9-2003. He said the department was in the kno....

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....pellant rendered services as Consulting Engineer and has initiated proceedings. The learned departmental representative reiterated the impugned order. 5. On a very careful consideration of the issue, we find that the Revenue has not established that the charges collected relate to any excisable goods and therefore in the absence of evidence no excise duty can be collected. It made should be bor....