2007 (3) TMI 654

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..... espondent. [Order per : M.V. Ravindran, Member (J)]. These 2 applications are directed against confirmation demand of Rs. 16.07 lakhs and equivalent amount of penalty imposed on the firm and penalty on the Administrator of the firm. 2. Considered the submissions made at length by both sides and perused the record. The demand of duty has arisen on the ground that the applicants had clea .....

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..... wned by any particular person, the use thereof will not deprive a unit of the benefit of the small scale exemption scheme. This applies not only to lock but to all other goods specified in Notification No. 1/93-C.E. (Emphasis supplied) On a plain reading of above reproduced paragraph it can be seen that CBEC had clarified that no goods specified in Notification 1/93-C.E. can be deprived of the .....

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