2000 (6) TMI 475

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..... er : Archana Wadhwa, Member (J)]. The present appeal is against the Order passed by the Commissioner of Central Excise, Patna. Vide the impugned Order, the Commissioner has confirmed demand of duties against M/s. Triveni Engineering Works Ltd., by holding that assembly of T.A. Set at site amounts to manufacture. Apart from, penalty of Rs. 1.00 lakh has been imposed on the present appellants .....

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..... ty imposed upon the appellants under the provisions of Rule 209A, as well as confiscation of the goods is also required to be set aside as the penalty and confiscation in respect of the main appellant firm, has been set aside by the above Order of the Tribunal. Accordingly, we allow the appeal of the present appellants firm, M/s. Motilal Padampat Udyog Ltd. with consequential reliefs to them. - .....

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