2004 (11) TMI 457

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... a Wadhwa, Member (J)]. Vide his impugned order, Commissioner has confirmed the demand of duty of Rs. 58,667/- raised against the appellant as also imposed personal penalty of identical amount by denying them the exemption under notification no. 175/86-CX, dated 1-3-86. 2. After hearing both the sides, we find that the appellants is only manufacturing one item Micro cellular rubber sheets a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X