2008 (11) TMI 500

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..... or the Respondent. [Order per : T.K. Jayaraman, Member (T)]. These appeals have been filed by the Revenue against the Order-in-Appeal Nos. 38 39/2007 (H-III), dated 30-10-2007, passed by the Commissioner of Customs, Central Excise Service Tax (Appeals), Hyderabad - III Commissionerate, Hyderabad. 2. Heard both the sides in the matter. The Revenue proceeded against the Respondents o .....

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..... duty demanded. Interest was also demanded. Moreover, a personal penalty of Rs. 20,000/- was imposed on Shri S. Ramanathan, Managing Director of M/s. B.K. Office Needs (P) Ltd., under Rule 209A of the Central Excise Rules, 1944. The Respondents approached the Commissioner (Appeals). The Commissioner (Appeals) after examining the issue came to a conclusion that the activity of the Respondents does n .....

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..... find that the Revenue has not agitated over the finding of the Commissioner (Appeals) with regard to the clubbing of the clearances of other two units. In such circumstances, even if the activity of the Respondents amounts to manufacture, it is stated that the clearances would within the SSI exemption limit. Moreover, no show cause notice has been issued to other two units whose clearances are so .....

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