2005 (2) TMI 640

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....the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - In this case, the Additional Commissioner of Central Excise confirmed a demand of Rs. 4,91,310/- together with interest on wooden furniture manufactured and cleared by the respondents herein during the period 1-4-1996 to 31-3-2000 and also imposed a penalty of amount equal to duty under Section 11AC of the Central Excise Act an....

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....by the Commissioner (Appeals); the order of the Commissioner (Appeals) was set aside by the Tribunal vide Final Order No. 1652/2003, dated 4-12-2003 [2004 (165) E.L.T. 479 (Tri.)] as the bench was satisfied with reference to certificate issued by Kairali which is a unit of Handicrafts Development Corporation of Kerala Ltd. (a Kerala Government undertaking), that the test laid down by the Apex Cour....