2011 (4) TMI 155

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..... uct, as without the employees being present in the factory, manufacture cannot takes place - The appeal of the assessees is allowed. - E/618/2010 & E/632/2010 - 517-518/2011 - Dated:- 11-4-2011 - Ms. JYOTI BALASUNDARAM, JJ. Shri M. Kannan, Adv., for the appellants Shri C. Dhanasekaran, SDR, for the respondents The brief facts of the case are that the assessees had availed cred .....

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..... nfirmation of demand together with interest and penalty and the Revenue is in appeal against the reduction in the quantum of penalty. 2. I have heard both sides. I find that the lower appellate authority has relied upon the decision of the Tribunal in the case of CCE, Nagpur Vs. Manikgarh Cement 2010 (20) STR 456 (Bom.). However, I find that in the appeal against the Tribunal s order above cit .....

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