2000 (6) TMI 609

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....ri, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - Vide letter dated 2-6-1998, the appellants requested for disposal on merits. We proceeded to do so after hearing Shri Deepak Kumar for the Revenue. 2. The appellants filed classification list claiming exemption under Notification No. 175/86, dated 1-3-1986. The Asstt. Commissioner directed provisional assessment ....

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....cation earlier and therefore, the production of SSI certificate was not necessary. He also observed that the filing of the improper declaration was not material. On these observations, he set aside the order demanding duty. He reduced the penalty but maintained the remainder on the observation that the penalty was leviable for non filing of the declaration and consequent violation of the licensing....