2000 (8) TMI 763

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llant. Shri M.P. Singh, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  In these cases, a duty demand of Rs. 52,63,999.43 P has been confirmed on Cinema Projector Equipment manufactured by M/s Kinotone and cleared without payment of duty under SSI exemption Notification No. 83/83-C.E., dated 1-3-1983, No. 85/85-C.E., dated 17-3-1985 and No. 175/86-C.E., dated....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ce). 2. We have heard Shri D.N. Mehta, learned Advocate appearing for M/s. Cine Lamp, who submits that the imposition of penalty is not justified since the ingredients of Rule 209-A under which the penalty has been imposed, are not attracted in their case and Shri M.P. Singh, learned DR, who reiterates the finding of the Adjudicating Authority. 3. We find that the Collector has giv....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ector), that major sales of M/s. Kinotone were to M/s. International Talkie Equipment and the goods supplied bore the brand name of M/s. International Talkie Equipment; that machinery installed in M/s. Kinotone belonged to M/s. International Talkie Equipment Pvt. Ltd. and that most of the books of accounts, correspondence files, stationery etc. of all the three units are maintained at one place; t....