2003 (7) TMI 618

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... SDR, for the Respondent. [Order per : Justice K.K. Usha, President] - In this appeal at the instance of the assessee the challenge is against the order passed by the Commissioner of Customs and Central Excise (Appeals) dated 15-2-2001. The issue to be considered is whether the appellant can be denied the benefit of SSI Unit for the reason that they are manufacturing ice cream in the brand name .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... original authority was directed to compute the duty liability for the period 28-9-96 to 5-6-98 and penalty under Section 11 AC restricted to that amount. Penalty of Rs. 6,50,000/- imposed under Rule 173Q was reduced to Rs. 2,50,000/-. Aggrieved by the above, the assessee has come up in appeal. 3. We heard Learned Counsel for the assessee as well as the Learned Departmental Representative. Th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X