2004 (8) TMI 462

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....he Appellant. Shri R.C. Sankhla, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - This appeal has been filed by the appellants against the impugned order vide which the duty demand along with the penalty as detailed therein has been confirmed against them by the adjudicating authority (Commissioner). The facts are not much in dispute. The appellants are engaged in the manu....

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....y State Text book Publication, Corporation or Bureau or in case of Sates who do not have State Text books, Corporation or Board by an officer not below the rank of Deputy Secretary in the State Government concerned or by the National Counsel for Educational Research and Training. So far as the supply of the goods by the appellants, which are classifiable under Chapter 48 of the CETA, to the Delhi ....

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....nal Open School, New Delhi as both these Institutes do not find place therein. Even the learned Counsel for the appellants has not disputed this fact before us. Therefore, the duty demand confirmed in respect of the clearance made to these Institutes by the appellants without payment of duty, by the adjudicating authority is upheld. 4. Regarding imposition of penalty, the learned Counsel h....