2005 (9) TMI 391

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....i Ganesh Havanur, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - The appellants have filed this ROM application for modification of Final Order No. 263/2005, dated 28-2-2005. 2. Shri B.V. Kumar, learned Advocate appeared for the petitioners and Shri Ganesh Havanur, SDR for the Revenue. 3. The learned Advocate pointed out that in the Final Order, it has b....

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....s held in the Final Order that the words 'Mktd. by INDEX Informatics (P) Ltd., does not indicate the brand name, the applicants are entitled to the benefit of SSI exemption under Notification No. 1/92-C.E., dated 28-2-93 and 16/97-C.E., dated 1-4-97. (ii)     Even adopting the value at which the applicants cleared the goods to the persons other than M/s. Index Informatics (P....

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....5,000/- is not called for.  (iv)    Even otherwise, it is now settled law that once the demand for duty is not sustainable, the imposition of penalty also fails. In view of the above, there was a prayer to rectify the error suitably. The learned Advocate relied on the decision of the Supreme Court in the case of M.K. Venkatachalam, ITO v. Bombay Dyeing [AIR 1958 SC 875] w....