2009 (1) TMI 14

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....ijay Kumar, Departmental Representative, for the Revenue, Shri L.P. Asthana, Advocate, for the respondent [Order per: P.K. Das, Member (Judicial)] -  Revenue filed this appeal against the order-in-appeal No. 02-ST/RPR-II/2007 dated 24.9.2007 passed by the Commissioner (Appeals), Customs & Central Excise, Raipur-II. 2. After hearing both the sides and on perusal of the record we find that t....

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....clared as job work. The relevant portion of the order of the Commissioner (Appeals) is reproduced below:- "I have gone through the grounds of appeal, submissions made by the appellants at the time of hearing, the verification report submitted by the Deputy Commissioner, Central Excise, Bhilai and all other evidence on record. The appellants have carried out fabrication of railway structures and l....