2008 (11) TMI 500

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....Appellant. Shri M.S. Krishna Kumar, Advocate, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. -  These appeals have been filed by the Revenue against the Order-in-Appeal Nos. 38 & 39/2007 (H-III), dated 30-10-2007, passed by the Commissioner of Customs, Central Excise & Service Tax (Appeals), Hyderabad - III Commissionerate, Hyderabad. 2. Heard both the sides in....

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....00. Further penalties were imposed on the first Respondent, equal to the duty demanded. Interest was also demanded. Moreover, a personal penalty of Rs. 20,000/- was imposed on Shri S. Ramanathan, Managing Director of M/s. B.K. Office Needs (P) Ltd., under Rule 209A of the Central Excise Rules, 1944. The Respondents approached the Commissioner (Appeals). The Commissioner (Appeals) after examining t....

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....he 'Grounds of Appeals'. 3. On a careful consideration of the issue, we find that the Revenue has not agitated over the finding of the Commissioner (Appeals) with regard to the clubbing of the clearances of other two units. In such circumstances, even if the activity of the Respondents amounts to manufacture, it is stated that the clearances would within the SSI exemption limit. Moreover, ....