2008 (5) TMI 498

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....r the Appellant. Shri M.M. Mathkar, JDR, for the Respondent. [Order per :  Archana Wadhwa, Member (J)]. -  As per facts on record, appellants are engaged in the manufacture of industrial valves and were, during the relevant period, claiming the benefit of small scale exemption Notification No. 8/2003. M/s. Vipul Enterprises' premises were visited by the Central Excise officers, ....

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....tled to avail the benefit of exemption notification in respect of the said goods, they agreed to pay the duty and actually paid the same. 3. On the above basis, show cause notice was issued to the appellants proposing confirmation of demand of duty of Rs. 2,03,055/-along with confirmation of interest and imposition of penalty, which stands adjudicated by the Asst. Commissioner. On appeal a....