2010 (1) TMI 379

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..... 2 of the Notification No. 1/93-C.E., dated 28-2-1993. Commissioner (Appeals) confirm it but only reduce the penalty to the extent of Rs. 2000/-. Held that- the assessees are covered by clause (b) of para-2 of the notification. Therefore, there is no legal infirmity in the impugned order which accordingly uphold. The appeal is therefore dismissed - E/959/2003 - 73/2010 - Dated:- 12-1-2010 - Ms. .....

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..... ere a separate manufacturer and they had cleared only goods valued only at about Rs. 4 lakhs during the relevant time and therefore value of clearance is well within the ceiling limit of SSI Notification No. 1/93. The adjudicating authority confirmed the demand of Rs. 2,90,193/- in terms of the notification in question and also imposed a penalty of Rs. 10,000/-. The Commissioner (Appeals) upheld t .....

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