1998 (11) TMI 222

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....ellants. Shri D.S. Negi, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - These two appeals are directed against the common Order No. 12/CE/CHD-II/98/876, dated 5-8-1998 passed by the Commissioner of Central Excise, Chandigarh-1, Chandigarh demanding Central Excise duty over Rs. 13 lacs from M/s. A.S. Cycle Industries and imposing of penalty of Rs. 14 lacs and Rs. 7 lacs ....

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....he facts. He submitted that M/s. Freedom Sales had registration as a small scale unit for assembly of cycle pumps and cycle pumps accessories from the year 1977 and, thus, was entitled to exemption as small scale unit under Notification No. 175/86. The Collector was under the wrong impression that certificate was from 1997 only as would be observed from the second para on page 11 of his order. Shr....