2008 (9) TMI 722

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..... spondent. [Order per : P.G. Chacko, Member (J)]. This appeal of the Revenue is against the dropping (by the lower appellate authority) of a demand of duty of Rs. 5,73,653/-, which demand had been confirmed against the respondents by the original authority. The original authority s order was passed pursuant to this Tribunal s remand order No. 858/97 dt. 3-4-97 which was passed in appeal N .....

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..... e authority found the aggregate value of clearance of wet grinders for 1993-94 to be Rs. 24,02,425/- and that for 94-95 to be Rs. 6,55,300/- even as per the private register maintained by the assessee. As the aggregate value of clearances did not exceed the limit of Rs. 30 lakhs, the appellate authority granted SSI benefit to the assessee and set aside the demand of duty. 2. In the present appe .....

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