2004 (3) TMI 580

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.... Shri U. Raja Ram, JDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. -  Heard both sides. 2. Appellants filed this appeal challenging the imposition of duty of  Rs. 1,50,000/-. 3. Brief facts of the case are that appellants are engaged in the manufacture of Magnetic Mattresses and filed a declaration for availing the benefit of Small Scale Exemption N....

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....reported in 2003 (156) E.L.T. 923 (Tri. -Bang.) and Ashok Leyland Ltd. v. CCE, Chennai, reported in 2003 (156) E.L.T. 995 (T) = 2003 (55) RLT 816 (CEGAT-Chen.). 5. The contention of the Revenue is that the appellants filed the declaration for availing the benefit of exemption notification without disclosing the fact that they were manufacturing the goods with the Brand name of the other ma....