2009 (1) TMI 573

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....hri R. Balagopal, Consultant, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  The respondents herein are engaged in the process of dyeing and colour fixing on fabrics, with the aid of steam in respect of colour fixing of certain colours. Show-cause notice demanding duty of Rs. 4,68,852/- (BED) and Rs. 2,93,033/- (AED) and proposing imposition of penalty was issu....

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....lours was done with the aid of steam and also reduced the penalty u/s 11AC to Rs. 96,408/-. The Revenue is aggrieved by the scaling down of the duty demand while the assessee has preferred cross-objection against the imposition of penalty. 2. We have heard both sides. We find that the Commissioner (Appeals) has relied upon the statement of Shri C. Palanisamy, partner of the assessee, that ....