1998 (11) TMI 222

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..... the Respondent. [Order per : C.N.B. Nair, Member (T)]. These two appeals are directed against the common Order No. 12/CE/CHD-II/98/876, dated 5-8-1998 passed by the Commissioner of Central Excise, Chandigarh-1, Chandigarh demanding Central Excise duty over Rs. 13 lacs from M/s. A.S. Cycle Industries and imposing of penalty of Rs. 14 lacs and Rs. 7 lacs respectively on M/s. A.S. Cycle Ind .....

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..... Sales had registration as a small scale unit for assembly of cycle pumps and cycle pumps accessories from the year 1977 and, thus, was entitled to exemption as small scale unit under Notification No. 175/86. The Collector was under the wrong impression that certificate was from 1997 only as would be observed from the second para on page 11 of his order. Shri Sridharan also submitted that their cas .....

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