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TMI Blog2009 (7) TMI 1140X X X X Extracts X X X X X X X X Extracts X X X X ..... Order-in-Appeal No. 139/2005 (H-I)C.E., dated 24-12-2005. 2. The relevant facts that arise for consideration are that the appellants ware engaged in the manufacture of excisable goods and they were availing benefit under the exemption Notification No. 9/2003 dated 1-3-2003, as amended. During the scrutiny of the returns filed by the Appellant for the year 2003-04, it was noticed that the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rior to the issuance of the Show Cause Notice. The appellant are before me against the penalty upheld by the learned Commissioner (Appeals). 3. Heard both sides and perused the records. 4. The learned Counsel submits that there was no intention to evade the payment of duty. It is a bona fide error of not including the value of the exempted products in the total aggregate value. After being poi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed goods for the purpose of arriving at the aggregate value, of the clearances made from the factory. This could be a genuine bona fide error as, till the preceding year, the value of the exempted goods was sought to be excluded from the value of the clearances made by a small scale industry. In my view, the decision of this Bench, in the case of Rashtriya Ispat Nigam Ltd. v. CCE, Visakhapatnam - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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