2004 (1) TMI 458

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..... ondent. [Order]. In this appeal filed by the appellants against the impugned order-in-appeal, the learned Counsel has only contested the penalty aspect. The impugned order regarding confirmation of the duty of Rs. 1,45,194/- against the appellants, had not been contested by the Counsel. 2. Regarding the imposition of penalty equal to the amount of duty detailed above, the learned Couns .....

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..... they themselves informed the Department that their clearances had crossed the SSI exemption limit and they deposited the duty for the period in question themselves. Therefore, keeping in view all these facts and circumstances and the conduct of the appellants, the penalty is reduced to Rs. 25,000/-. Except for this modification in the penalty, the impugned order is upheld. The appeal of the appel .....

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