2008 (7) TMI 707

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....DR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - Among these appeals, Nos. E/55 & 58/2008 are directed against one order of the Commissioner (Appeals), while Nos. E/56 & 59/2008 are directed against another order of the Commissioner (Appeals). In each Order-in-Appeal, the appellate authority sustained the decision of the original authority. The original authority denied S.S.I. b....

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....e result, the bar created under the SSI notifications against applicability of the notifications to the branded goods was enforced against the assessee, with the result that demands of duty were confirmed against them. Penalties were also imposed on M/s. SPL. Penalties were also imposed on M/s. Sanchez Healthcare (P) Ltd., the brandname-owner and raw material-supplier. The orders of the original a....

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....d JDR also, who has reiterated the findings of the Commissioner (Appeals). 3. After considering the submissions, we are not impressed with the reason stated by the lower appellate authority for not admitting the Tahsildar's certificate as evidence of the factory being situated in a rural area. 'Rural area' is a term defined under the relevant SSI notifications. The certificate issued on the ....