2009 (12) TMI 688

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....hri N.J. Kumaresh, JCDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - Both appeals involve common issue and upon hearing both sides we dispose of the appeals by a common order. 2. The brief facts of the case are that the appellants herein are manufacturer of mineral water falling under Chapter Heading 2201.19 and avail SSI exemption under Notification No. 8/89. ....

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....of Rs. 100 lakhs on which duty should have been paid at the rate of 16% instead of which duty liability at the rate of 5% was discharged. Hence Show Cause Notices were issued to the assessees proposing recovery of duty and proposing imposition of penalty, which were adjudicated by the Deputy Commissioner who confirmed demand of Rs. 1,98,948/- and  Rs. 1,80,281/- and imposed the penalty of Rs.....