1999 (8) TMI 692

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..... ners (Pvt.) Ltd. (here-in-after referred to as the Appellant) against Order-in-Original No. 151/CEX/Dem/AC/98, ated 29-5-1998 (hereinafter referred to as the impugned order) passed by the Assistant Commissioner, Central Excise, Gwalior (hereinafter referred to as the adjudicating authority). 2. Fact of the case is that the appellant is a small scale industry availing exemption under Notification .....

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..... rmed is not sustainable and likewise the penalty imposed is also unwarranted. 4. I have carefully gone through the facts on record and the submissions made at the time of hearing. In this case the adjudicating authority has demanded the duty on the ground that the value of clearances of duty paid input should be taken into account to arrive at the aggregate clearances for computing the S.S.I. li .....

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