2010 (12) TMI 194

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he SSI notification is admittedly not available to the assessees - Therefore, the demand and penalties are to be sustained - E/156/2004 - - - Dated:- 21-12-2010 - Ms. JYOTI BALASUNDARAM, Dr. CHITTARANJAN SATAPATHY, JJ. Shri R.Janardhanan Pillai, Consultant For the Appellant/s Shri C.Rangaraju, SDR For the Respondent/s Per Jyoti Balasundaram The above appeal arises out of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e corroboration by Shri Augustine that brand Alpha was owned by him and he purchased the stabilizers from Lal Industries. Ld. consultant, however, seeks to rely upon the cross-examination of Augustine in which he has stated that he purchased unbranded stabilizers from Lal Industries and that Lal Industries did not have the capacity to manufacture such large quantity of stabilizers. We find that e .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X