2006 (6) TMI 443

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....L. Meena, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  The lower Authorities have denied SSI exemption under Notfn. No. 1/93-C.E., dated 28-2-1993 (as amended) to the assessee and accordingly demanded duty of Rs. 4,09,168/- from them. They have also imposed equal amount of penalty on them. The demand is in respect of goods, which were allegedly cleared under the br....

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....on merits on the strength of another judgment of the Apex Court in the case of CCE v. Bhalla Enterprises [2004 (173) E.L.T. 225 (S.C.)]. The ld. SDR reiterates the findings of the Commissioner (Appeals). 3. After considering the submissions made by both sides, we are of the view that the appellants have made out prima facie case on the ground of limitation inasmuch as the only reason state....