2004 (6) TMI 575

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..... esident]. The Revenue filed this appeal against order-in-appeal passed by the Commissioner (Appeals). 2. In the impugned order the Commissioner (Appeals) set aside the penalty imposed on the respondents. 3. The respondents are engaged in the manufacture of hot-rolled non-alloy products and they are liable to discharge their liability of payment of Central Excise duty under the provisions .....

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..... set of Rules. 5. In view of the decision of Hon ble Madras High Court is not in respect of hot re-rolling Annual Determination Rules, therefore, the finding of Commissioner (Appeals) in this regard is not sustainable and set aside. However, taking into the facts and circumstances of the case we find that penalty of Rs. 10,000/- will meet ends of justice. Consequentially, the appeal filed by the .....

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