2005 (5) TMI 521

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..... Anjaneyulu, Member (J)]. - Revenue is in Appeal against the Order passed by the Commissioner (Appeals), Central Excise, Mumbai. 2.The Respondent herein is the manufacturer of fire extinguishers falling under Chapter Heading 8421.00 and refilling of fire extinguishers. The Preventive Officers visited their factory premises and found out the following activities :- (a) Manufacture of CO .....

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..... med and equal amount of penalty and redemption find of Rs. 1,20,000/- was also imposed. 4.The Commissioner (Appeals), Central Excise, held that the aforesaid adjudication is bad under law and not sustainable. Hence this appeal. 5.The Commissioner (Appeals) has observed that the amended law requires that the accessable value shall be price at which such goods are ordinarily sold by the asses .....

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