MAHESHWARI ELECTROS PVT. LTD. Vs. CCE

JUDGEMENT

(1.) HEARD both sides and perused the record.

(2.) The relevant facts of the case, in brief, are that the Appellants were engaged in providing maintenance and repair of Electrical Distribution Transformers under rate contract with various Electricity Boards/Corporations. The Adjudicating Authority confirmed the demand of tax of Rs. 2,50,178/ - and imposed penalty of Rs. 80,000/ -, Rs. 1,000/ - and Rs. 2,50,178/ - under Sections 76, 77 and 78 of the Finance Act, 1994 respectively. The Commissioner (Appeals) by Order in Appeal dated 10.2.2006 set aside the Adjudication order and allowed the appeal of the Appellants. Thereafter, the Commissioner of Central Excise revised the Adjudication Order under Section 84 of the Act. By Order dated 16.5.2007, the Commissioner of Central Excise revised the Adjudication Order whereby penalty of Rs. 100/ - per day was imposed under Section 76 of the Act.

(3.) THE learned Advocate submits that the Revenue filed appeal before the Tribunal against the Order in Appeal dated 10.2.2006. He further submits that the Tribunal by Final Order No. ST/10 -14/08 dated 16.1.08 dismissed the appeal filed by the Revenue. For the purpose of proper appreciation of the case, the relevant portion of the order of the Tribunal is reproduced below: