2008 (8) TMI 627

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..... The appellants are a 100% and a unit was set up adjacent to the existing unit and before getting approval of the Development Commissioner, they had brought the capital goods and a demand was raised by the Department towards duty and proposing penalty, which culminated in confirmation of demand and imposition of penalty by the Addl. Commissioner. On appeal, the Commissioner (Appeals) took a .....

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..... the capital goods were brought and installed, which against the terms of the notification and relevant Rule and therefore, penalty has to be upheld. 4. After appreciating the above submissions, I find that apart from the Larger Bench decision relied upon by the ld. Advocate, the Tribunal s decision in the case of M/s. Orchid Chemicals and Pharmaceuticals v. CC, Chennai [2007 (211) E.L.T. 452 (Tr .....

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