9911796707
TMI Blog2001 (5) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... r per : G.A. Brahma Deva, Member (J)]. These are three appeals filed by the appellants. The appeals were filed accompanied with stay applications. 2. Shri K.S. Ravi Sankar, learned Advocate appearing for the appellants submitted that by the impugned order the appellants were required to pay duty amounting Rs. 38,97,708/- in addition to penalty of Rs. 26,78,986/- apart from penalty of Rs. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fixing liability on the respective partner. He submitted that the appellants were denied small scale exemption in terms of Notification No. 1/93 as well as claim of exemption in terms of Notification No. 75/87. He contended that for the purpose of computation the value of refrigeration and air condition as much as are not to be included while deciding issue with reference to exemption under the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n from the impugned order. Further more, some force in the arguments advanced on behalf of the assessee relying upon latest decision of the Tribunal referred to above. In view of this position, we are of the view that this matter will have to go back for re-consideration. Accordingly, we are remanding the matter to the jurisdictional adjudicating authority to examine the issue afresh and to pass a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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