2008 (7) TMI 816

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....the Appellant. Shri K.J. Sanchis, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - A very short issue is involved in the present appeal. The appellants, who are engaged in the manufacture of Aluminium Chloride and Copper alloys, were availing the benefit of small scale exemption Notification No. 38/97-C.E. dt. 27-6-1997 and were paying duty at the rate of 60% the norma....

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....80% whereas the appellants had paid duty at the rate of 60%. Accordingly, after initiating proceedings against them by way of issuance of show cause notice, duty of Rs. 29,750/- was confirmed against them along with confirmation of interest and penalty of Rs. 5,000/- was imposed by the Dy. Commissioner, which order was upheld by Commissioner (Appeals). Hence the present appeal. 2. Ld. Advo....

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.... from 25-4-1994 till the availing of benefit of Notification No. 1/93-C.E. are to be included in computing in the aggregate value of Rs. 30 lakhs, but the duty paid thereon have to be treated as bare deposits of money lying with the Government and to be adjusted in the subsequent demands. 3. We find force in the above contention of the ld. Advocate, if the export values are required to be ....