2005 (5) TMI 521

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....e Appellant. None, for the Respondent. [Order per : T. Anjaneyulu, Member (J)]. - Revenue is in Appeal against the Order passed by the Commissioner (Appeals), Central Excise, Mumbai. 2.The Respondent herein is the manufacturer of fire extinguishers falling under Chapter Heading 8421.00 and refilling of fire extinguishers. The Preventive Officers visited their factory premises and found....

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....Notice was issued proposing demand of duty and imposition of penalty. On adjudication, the duty of Rs. 11,91,180/- was confirmed and equal amount of penalty and redemption find of Rs. 1,20,000/- was also imposed.  4.The Commissioner (Appeals), Central Excise, held that the aforesaid adjudication is bad under law and not sustainable. Hence this appeal.  5.The Commissioner (Appeals) ....