2008 (8) TMI 377

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....nt Gupta, J.]. - The assessee is in appeal against the order dated 11-4-2008 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for short, "the Tribunal"), raising the following substantial questions of law :- "(i) Whether findings of the Tribunal in para 12(i) of the order are erroneous, presumptive and contrary to facts established on documentary evidence on record a....

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....o Industries and liable to the Central Excise Duty under the Central Excise Tariff Act, 1985?" 2. Briefly, the facts are that a show cause notice was issued to M/s. Kobe Suspension Company Private Limited, Faridabad, Smt. Kukky Uberoi, proprietor of M/s. Kavantry Spring Fabrication Company and Kulbir Singh Uberoi, Managing Director of M/s. Kobe Suspension Company Private Limited with the allega....

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....f equal amount of Rs. 23,23,349/- under Section 11AC of the Central Excise Act, 1944 (for short, 'the Act'). A personal penalty of Rs. 5 lacs was imposed on Smt. Kukky Uberoi, proprietor of appellant no. 1 under Rule 209A of the Central Excise Rules, 1944. 3. In Appeal, the Tribunal while upholding the order passed against appellant no. 1 directed recalculation of the duty by holding that appel....

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....the statement of the party concerned, it also came to the notice of the Department that the challan vide which the goods were sent to M/s. V. Jai Auto Industries for job work clearly mentioned different leaf springs. The bill raised by M/s. V. Jai Auto Industries is only for the purpose of job work. The assessee purchased lubricating oil which is, in fact, used for manufacture of leaf springs for ....