2003 (7) TMI 618

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.... Shri S.M. Tata, SDR, for the Respondent. [Order per : Justice K.K. Usha, President] -  In this appeal at the instance of the assessee the challenge is against the order passed by the Commissioner of Customs and Central Excise (Appeals) dated 15-2-2001. The issue to be considered is whether the appellant can be denied the benefit of SSI Unit for the reason that they are manufacturing....

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....ed for the entire period. The original authority was directed to compute the duty liability for the period 28-9-96 to 5-6-98 and penalty under Section 11 AC restricted to that amount. Penalty of Rs. 6,50,000/- imposed under Rule 173Q was reduced to Rs. 2,50,000/-. Aggrieved by the above, the assessee has come up in appeal. 3. We heard Learned Counsel for the assessee as well as the Learned....