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TMI Blog2007 (10) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... Order]. This is a Department s appeal against the order of the Commissioner (Appeals) Nos. 156-158/2006 (Ahd-I), dated 31-7-06, seeking enhancement of penalty from Rs. 25,000/- to Rs. 3,75,000/-. The Cross-Objection No. E/CO/2/07 is connected to this appeal. 2. None appeared for the respondent. Heard the learned DR. 3. The relevant facts, in brief, are as follows: (a) The respondent i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R seeks to enhance the penalty from Rs. 25,000/- to Rs. 3,75,000/- as imposed by the original authority. For this purpose, he reiterates findings of the original authority. 5. I have carefully considered the submissions made by the learned DR and also perused the records. This is not a case of clandestine removal. The dispute related to determining the value of clearance of the previous year. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the goods which were exempted, their value need not be added while eligibility criteria for deciding the availability of exemption notification to SSI unit was concerned. In fact, the departmental officers ought to have been vigilant on cases specific in of SSI units. Looking to the size of plant and machinery as such and about those who were manufacturing more than one item to see are eligible ..... X X X X Extracts X X X X X X X X Extracts X X X X
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