1999 (7) TMI 190

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..... B. Mishra, Advocate, for the Appellant. Shri R.D. Negi, SDR, for the Respondent. [Order per : Lajja Ram, Member (T)]. - In this appeal, filed by the Works Manager, Irrigation Workshop Division of the Government of U.P., the matter relates to the duty liability on the parts of the Power Driven Pumps manufactured by the appellants in their Workshop and used in the repair of the Tube Wells alread .....

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..... t them, they pleaded that their case was covered by the provisions of Notification No. 281/86-CE and Notification No. 64/86-C.E. He also mentioned that after the said order was passed by the Tribunal, the matter has been taken up with the Hon'ble Supreme Court who had dismissed their SLP, but had extended time for depositing the amount which they had already deposited. He submitted that as there w .....

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..... ations relied upon by the appellants are not applicable. We also consider that the demand of Central Excise duty had been correctly made in the case. However, taking into account the facts and circumstances of the case, we reduce the amount of fine from Rs. 10,000/- to Rs. 5,000/- (Rs. five thousand) and the amount of penalty from Rs. 25,000/- to Rs. 12,500/- (Rs. Twelve thousand and five hundred) .....

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