2006 (2) TMI 533

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..... Heard Shri P.R. Biswas, ld. Consultant on the stay application filed by the appellants. The duty involved in this case is of Rs. 1,27,738/- and a penalty is of Rs. 1,50,000/- is imposed on the appellants. The question is whether the two units can be considered as one. In this connection, Shri Biswas brings to my notice to the Commissioner s decision vide letter C.No. IV (16) 22/CPU/BBSR I/97/97 .....

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..... ariana, ld. JDR for the Revenue. He reiterates the findings of the lower authorities as well as the then Commissioner (Appeals). 3. After hearing both sides, I find that in this case the Commissioner has decided that both the units are one and he has decided it after taking the legal opinion. Commissioner (Appeals) has held that the benefits of Notifications 15/94 65/95 are available to them. .....

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